Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-2b

Duties of Secretary of Office of Policy and Management re municipal assessment

Official textcga.ct.gov
The Secretary of the Office of Policy and Management shall:

# (1)

In consultation with the Commissioner of Agriculture, develop schedules of unit prices for property classified under sections 12-107a to 12-107d, inclusive, update such schedules by October 1, 1990, and every five years thereafter, and make such data, studies and schedules available to municipalities and the public;

# (2)

Develop regulations setting forth standards and tests for: Certifying revaluation companies and their employees, which regulations shall ensure that a revaluation company is competent in appraising and valuing property, certifying revaluation companies and their employees, requiring that a certified employee supervise all valuations performed by a revaluation company for municipalities, maintaining lists of certified revaluation companies and upon request, advising municipalities in drafting contracts with revaluation companies, and conducting investigations and withdrawing the certification of any revaluation company or employee found not to be conforming to such regulations. The regulations shall provide for the imposition of a fee payable to a testing service designated by the secretary to administer certification examinations;

# (3)

By the secretary, or by an agent whom the secretary may appoint, inquire if all property taxes that are due and collectible by each town or city not consolidated with a town, are in fact collected and paid to the treasurer thereof in the manner prescribed by law, and if accounts and records of the tax collectors and treasurers of such entities are adequate and properly kept. The secretary may hold meetings, conferences or schools for assessors, tax collectors or municipal finance officers and make recommendations concerning assessor, tax collector or municipal finance officer training, including, but not limited to, online or in-person training programs to be offered by public institutions of higher education for the purpose of supporting a career pathway for assessors, tax collectors and municipal finance officers; and

# (4)

Provide jointly with the Commissioner of Veterans Affairs a written notice annually to municipalities and veterans' organizations of the property tax exemptions that a municipality may opt to approve under chapter 203 for veterans, veterans' relatives or spouses or persons killed in action while performing active military duty with the armed forces.

(P.A. 74-275, S. 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 83-407; P.A. 90-266, S. 5, 6; P.A. 91-343, S. 4, 11; P.A. 93-161, S. 1, 2; P.A. 94-201, S. 3, 7; P.A. 95-307, S. 2, 14; P.A. 96-114, S. 2, 4; June 30 Sp. Sess. P.A. 03-6, S. 146(e); P.A. 04-189, S. 1; P.A. 22-34, S. 34; 22-74, S. 21; 22-122, S. 1.)

History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 83-407 provided that the board should develop regulations rather than just standards; P.A. 90-266 amended Subdiv. (6) concerning schedules of unit prices for property classified under Secs. 12-107a to 12-107e, inclusive, by requiring the board to update such schedules by October 1, 1990, and every five years thereafter; P.A. 91-343 substituted “secretary of the office of policy and management” for “board of assessment advisors”, repealed requirements in former Subdivs. (4) and (5) to provide advice and technical assistance to municipal assessors in valuation, appraisal and assessment practices, procedures and administration and to assist municipal assessors by preparing manuals, studies and bulletins, renumbered Subdivs. and made technical changes; P.A. 93-161 required that regulations provide for imposition of fee payable to designated testing service, effective June 23, 1993; P.A. 94-201 amended Subdiv. (5) to provide for consultation with the commissioner of agriculture, effective July 1, 1994; P.A. 95-307 repealed requirements in former Subdivs. (1) to (5), inclusive, re uniformity, recommendations, and guidelines in municipal assessment and the provisions assistance to municipal assessors and renumbered remaining Subdivs., effective July 6, 1995; P.A. 96-114 added Subdiv. (3) re secretary's authority re inquiries concerning property and meetings, conferences or schools for assessors, tax collectors or municipal finance officers, effective May 24, 1996; June 30 Sp. Sess. P.A. 03-6 replaced Commissioner of Agriculture with Commissioner of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection, effective June 1, 2004; P.A. 22-34 added Subdiv. (4) re annual notice re veterans- and military-related property tax exemptions and made technical changes; P.A. 22-74 deleted reference to Sec. 12-107e and added reference to Sec. 12-107d, effective July 1, 2022; P.A. 22-122 added provisions re recommendations concerning assessor, tax collector and municipal finance officer training, effective May 27, 2022.

See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.

Cited. 184 C. 326; 240 C. 422.

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In this chapter (40 sections)
  1. 12-1 · Definitions
  2. 12-1a · Department of Revenue Services. Commissioner. Successor…
  3. 12-1b · Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax…
  4. 12-1c · Transfer of certain functions, powers and duties under this…
  5. 12-1d · Transfer of certain functions, powers and duties re property…
  6. 12-2 · Appointment, powers and duties of Commissioner of Revenue…
  7. 12-2a · Municipal assessment section within Office of Policy and…
  8. 12-2b · Duties of Secretary of Office of Policy and Management re…
  9. 12-2c · Certification of revaluation companies
  10. 12-2d · Compromises
  11. 12-2e · Closing agreements
  12. 12-2f · Service of notice by the commissioner
  13. 12-2g · Sales tax rebate for eligible individuals
  14. 12-3 · Appointment and duties of Deputy Commissioner of Revenue Services
  15. 12-3a · Penalty Review Committee. Waiver of penalties; appeals
  16. 12-3b · Abatement Review Committee
  17. 12-3c · Criminal history records checks of applicants for employment…
  18. 12-3d · Deadline for penalty waiver request
  19. 12-3e
  20. 12-3f · Small and Medium-Sized Business Users Committee
  21. 12-4 · Proceedings against delinquent tax officers
  22. 12-5 · Fees for witnesses and service of subpoenas
  23. 12-6 · Audit of municipal accounts upon application of state's attorney
  24. 12-7 · Reports concerning assessments and collections
  25. 12-7a · List of state taxes levied and delinquent taxpayers
  26. 12-7b · Reports of certain tax data by the commissioner to the Office…
  27. 12-7c · Report on the overall incidence of certain taxes
  28. 12-7d · Report on the state tax gap
  29. 12-8 · Recording and deposit of funds
  30. 12-9 · Local officials to file statements concerning taxes. Penalty
  31. 12-15 · Limitations on inspection or disclosure of tax returns or…
  32. 12-15a · Disclosure of tax returns or return information to authorized…
  33. 12-15b · Disclosure of tax return information for outreach regarding…
  34. 12-16 · Procedure against judge of probate for failure to furnish copies
  35. 12-17 · Inquiries concerning records of probate court
  36. 12-18 · Superior court may order compliance with statute
  37. 12-18a · Grants to towns for property tax relief based on population
  38. 12-18b · Grants in lieu of taxes for certain property
  39. 12-18c · Select payment in lieu of taxes account. Distribution of funds
  40. 12-18d · Transfers from the General Fund to the Municipal Revenue…
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