Sec. 12-61. Special assessment forms; approval of secretary.
Sec. 12-61. Special assessment forms; approval of secretary. The assessor or
board of assessors of any municipality, having obtained the approval of the Secretary
of the Office of Policy and Management, shall have authority to use any special assessment form in lieu of any form prescribed by the secretary. In the event of such approval
of any special form, such assessor or board shall not be required to use any general form
prescribed by the secretary for which such special form is a substitute. No special form
shall be approved by the Secretary of the Office of Policy and Management unless all
the information which would be available on the general form is also available thereon.
The secretary may, at any time, rescind approval of any special form and the regular form
required by law shall be used in such municipality beginning with its next succeeding
assessment date, unless in the interim another special form has been approved.
(1949 Rev., S. 1736; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 99-89, S. 1, 10.)
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. 99-89 specified that the special form is in lieu of the form prescribed by the Secretary of the Office of
Policy and Management and made technical changes, effective June 3, 1999.