Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.
Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date.
Assessment procedure. Tax date due. (a) Any person who owns a motor vehicle which
is not registered with the Commissioner of Motor Vehicles on the first day of October
in any assessment year and which is registered subsequent to said first day of October
but prior to the first day of August in such assessment year shall be liable for the payment
of property tax with respect to such motor vehicle in the town where such motor vehicle
is subject to property tax, in an amount as hereinafter provided, on the first day of January
immediately subsequent to the end of such assessment year. The property tax payable
with respect to such motor vehicle on said first day of January shall be in the amount
which would be payable if such motor vehicle had been entered in the taxable list of
the town where such motor vehicle is subject to property tax on the first day of October
in such assessment year if such registration occurs prior to the first day of November.
If such registration occurs on or after the first day of November but prior to the first day
of August in such assessment year, such tax shall be a pro rata portion of the amount
of tax payable if such motor vehicle had been entered in the taxable list of such town
on October first in such assessment year to be determined (1) by a ratio, the numerator
of which shall be the number of months from the date of such registration, including
the month in which registration occurs, to the first day of October next succeeding and
the denominator of which shall be twelve or (2) upon the affirmative vote of the legislative body of the municipality, by a ratio the numerator of which shall be the number of
days from the date of such registration, including the day on which the registration
occurs, to the first day of October next succeeding and the denominator of which shall
be three hundred sixty-five. For purposes of this section the term "assessment year"
means the period of twelve full months commencing with October first each year.
(b) Whenever any person who owns a motor vehicle which has been entered in
the taxable list of the town where such motor vehicle is subject to property tax in any
assessment year and who, subsequent to the first day of October in such assessment
year but prior to the first day of August in such assessment year, replaces such motor
vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle,
which vehicle may be in a different classification for purposes of registration than the
motor vehicle replaced, and provided one of the following conditions is applicable with
respect to the motor vehicle replaced: (1) The unexpired registration of the motor vehicle
replaced is transferred to the replacement vehicle, (2) the motor vehicle replaced was
stolen or totally damaged and proof concerning such theft or total damage is submitted
to the assessor in such town or (3) the motor vehicle replaced is sold by such person
within forty-five days immediately prior to or following the date on which such person
acquires the replacement vehicle, such person shall be liable for the payment of property
tax with respect to the replacement vehicle in the town in which the motor vehicle
replaced is subject to property tax, in an amount as hereinafter provided, on the first
day of January immediately subsequent to the end of such assessment year. If the replacement vehicle is replaced by such person with another motor vehicle prior to the first
day of August in such assessment year, the replacement vehicle shall be subject to
property tax as provided in this subsection and such other motor vehicle replacing the
replacement vehicle, or any motor vehicle replacing such other motor vehicle in such
assessment year, shall be deemed to be the replacement vehicle for purposes of this
subsection and shall be subject to property tax as provided herein. The property tax
payable with respect to the replacement vehicle on said first day of January shall be the
amount by which (A) is in excess of (B) as follows: (A) The property tax which would
be payable if the replacement vehicle had been entered in the taxable list of the town
in which the motor vehicle replaced is subject to property tax on the first day of October
in such assessment year if such registration occurs prior to the first day of November,
however if such registration occurs on or after the first day of November but prior to
the first day of August in such assessment year, such tax shall be a pro rata portion of
the amount of tax payable if such motor vehicle had been entered in the taxable list of
such town on October first in such assessment year to be determined by a ratio, the
numerator of which shall be the number of months from the date of such registration,
including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, provided if such person, on said
first day of October, was entitled to any exemption under section 12-81 which was
allowed in the assessment of the motor vehicle replaced, such exemption shall be allowed
for purposes of determining the property tax payable with respect to the replacement
vehicle as provided herein; (B) the property tax payable by such person with respect to
the motor vehicle replaced, provided if the replacement vehicle is registered subsequent
to the thirty-first day of October but prior to the first day of August in such assessment
year such property tax payable with respect to the motor vehicle replaced shall, for
purposes of the computation herein, be deemed to be a pro rata portion of such property
tax to be prorated in the same manner as the amount of tax determined under (A) above.
(c) Any person who owns a commercial motor vehicle which has been temporarily
registered at any time during any assessment year and which has not during such period
been entered in the taxable list of any town in the state for purposes of the property tax
and with respect to which no permanent registration has been issued during such period,
shall be liable for the payment of property tax with respect to such motor vehicle in the
town where such motor vehicle is subject to property tax on the first day of January
immediately following the end of such assessment year, in an amount as hereinafter
provided. The property tax payable shall be in the amount which would be payable if
such motor vehicle had been entered in the taxable list of the town where such motor
vehicle is subject to property tax on the first day of October in such assessment year.
(d) Any motor vehicle subject to property tax as provided in this section shall, except
as otherwise provided in subsection (b) of this section, be subject to such property tax
in the town in which such motor vehicle was last registered in the assessment year ending
immediately preceding the day on which such property tax is payable as provided in
this section.
(e) Whenever any motor vehicle subject to property tax as provided in this section
has been replaced by the owner with another motor vehicle in the assessment year immediately preceding the day on which such property tax is payable, each such motor vehicle
shall be subject to property tax as provided in this section.
(f) Upon receipt by the assessor in any town of notice from the Commissioner of
Motor Vehicles, in a manner as prescribed by said commissioner, with respect to any
motor vehicle subject to property tax in accordance with the provisions of this section
and which has not been entered in the taxable grand list of such town, such assessor
shall determine the value of such motor vehicle for purposes of property tax assessment
and shall add such value to the taxable grand list in such town for the immediately
preceding assessment date and the tax thereon shall be levied and collected by the tax
collector. Such property tax shall be payable not later than the first day of February
following the first day of January on which the owner of such motor vehicle becomes
liable for the payment of property tax with respect to such motor vehicle in accordance
with the provisions of this section, subject to any determination in accordance with
section 12-142 that such tax shall be due and payable in installments. Said owner may
appeal the assessment of such motor vehicle, as determined by the assessor in accordance
with this subsection, to the board of assessment appeals next succeeding the date on
which the tax based on such assessment is payable, and thereafter, to the Superior Court
as provided in section 12-117a. If the amount of such tax is reduced upon appeal, the
portion thereof which has been paid in excess of the amount determined to be due upon
appeal shall be refunded to said owner.
(g) Any motor vehicle which is not registered in this state shall be subject to property
tax in this state if such motor vehicle in the normal course of operation most frequently
leaves from and returns to or remains in one or more points within this state, and such
motor vehicle shall be subject to such property tax in the town within which such motor
vehicle in the normal course of operation most frequently leaves from and returns to or
remains, provided when the owner of such motor vehicle is a resident in any town in
the state, it shall be presumed that such motor vehicle most frequently leaves from and
returns to or remains in such town unless evidence, satisfactory to the assessor in such
town, is submitted to the contrary.
(P.A. 76-338, S. 1, 8; 76-435, S. 74, 82; P.A. 77-343, S. 1, 5; 77-452, S. 49, 72; 77-570; P.A. 78-348, S. 2, 6; P.A. 79-595, S. 1, 3; P.A. 80-430, S. 1, 3; P.A. 83-485, S. 2, 3, 13; P.A. 95-283, S. 38, 68; P.A. 98-261, S. 5, 6.)
History: P.A. 76-435 amended Subsec. (f) to add provisions concerning appeal; P.A. 77-343 substituted person for
references to residents and nonresidents subject to tax, amended section re liability for tax on January first rather than on
first day of month when registration expires in cases when car registered after October first but before July first of subsequent
year and added in Subdivs. (2) and (3) provisions concerning replacement vehicles in Subsec. (b), effective June 6, 1977,
and applicable to any motor vehicle on any town's assessment list as of October 1, 1976, and any motor vehicle registered
or in use in this state thereafter; P.A. 77-452 substituted superior court for court of common pleas in Subsec. (f); P.A. 77-570 added proviso in Subsec. (g) re assumption that car usually leaves and returns or remains in town where owner resides;
P.A. 78-348 included in provisions under Subsecs. (a) and (b) motor vehicles registered on or before February fifteenth
but owned for less than 138 days, made allowance in Subsec. (b) for replacement vehicle having different classification
than vehicle replaced and amended Subsec. (f) to substitute February first following January first when owner becomes
liable as deadline for payment for the less specific "thirty days following the day on which the owner ... becomes liable",
effective June 1, 1978, and applicable to any motor vehicle on any town's assessment list as of October 1, 1977, and any
motor vehicle registered or in use in this state thereafter; P.A. 79-595 substituted references to end of assessment year for
references to the first day of July throughout section, replaced provisions re 50% tax rate in Subsecs. (a) and (b) with
provisions for pro rata assessments and amended Subsec. (f) to allow for payment in installments, effective January 1,
1980, and applicable to the assessment year commencing October 1, 1980, and each assessment year thereafter except that
Subsec. (f) is applicable to any tax due under section on January 1, 1980; P.A. 80-430 replaced "prior to the end of such
assessment year" with "prior to the first day of August in such assessment year", effective May 28, 1980, and applicable
in any town to assessment year commencing October 1, 1980, and each assessment year thereafter; P.A. 83-485 amended
Subsec. (b) by deleting the provision that for purposes of determining property tax applicable to a motor vehicle replacing
the replacement vehicle such motor vehicle shall be deemed to have been registered on the same date as the replacement
vehicle, and accordingly each such motor vehicle shall be subject to tax on a pro rata basis, as provided in said Subsec.
(b), for the period during which registered and amended Subsec. (e) by deleting the provision that such other motor vehicle
shall be subject to property tax as if registered on the same date as the motor vehicle it replaces, and accordingly each such
motor vehicle shall be subject to tax on a pro rata basis, as provided in this section, for the period during which registered,
effective June 30, 1983, and applicable in any town to the assessment year commencing October 1, 1983, and each assessment year thereafter; P.A. 95-283 amended Subsec. (f) to replace board of tax review with board of assessment appeals
and made technical changes, effective July 6, 1995; P.A. 98-261 added Subdiv. (2) alternative calculation of pro rata
portion of tax and numbered existing calculation as Subdiv. (1), effective June 8, 1998.
Cited. 2 CA 303.