Sec. 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim.
Sec. 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim. (a) Any
person who is liable for property tax in any assessment year in respect to a motor vehicle
which in such assessment year is (1) sold by such person with ownership thereof transferred to the purchaser, (2) totally damaged, (3) stolen from such person and not recovered or (4) removed from this state and registered in another state by such person who
concurrently ceases to be a resident of this state, shall be entitled to a property tax credit
in the town in which such person is liable for property tax in respect to such motor
vehicle to be applied against any property tax for which such person is liable in such
town in the assessment year in which such motor vehicle is sold, damaged, stolen or
removed and registered as provided in this section, or in the assessment year next following. Such property tax credit shall be a pro rata portion of the tax payable in respect to
such motor vehicle for the assessment year in which it is so sold, damaged, stolen or
removed and registered to be determined by a ratio, the numerator of which shall be the
number of full months from the date such motor vehicle is so sold, damaged, stolen or
removed and registered, to the first day of October next succeeding and the denominator
of which shall be twelve, provided (1) such credit shall not be allowed in such assessment
year next following if property tax paid in respect to such motor vehicle, for the assessment year in which such motor vehicle is so sold, damaged, stolen or removed and
registered, is allowed in reduction of property tax due in respect to another motor vehicle
replacing such motor vehicle as provided under subsection (b) of section 12-71b or (2)
in the event such credit is allowed in the assessment year in which such motor vehicle
is so sold, damaged, stolen or removed and registered, the property tax paid in respect
to such motor vehicle for such assessment year shall not be allowed in reduction of
property tax due in respect to another motor vehicle replacing such motor vehicle as
provided under subsection (b) of section 12-71b.
(b) Any person claiming a property tax credit with respect to a motor vehicle in
accordance with subsection (a) of this section for any assessment year shall, not later
than the thirty-first day of December immediately following the end of the assessment
year which next follows the assessment year in which such motor vehicle is so sold,
damaged, stolen or removed and registered, file with the assessor in the town in which
such person is entitled to such property tax credit, documentation satisfactory to the
assessor concerning the sale, total damage, theft or removal and registration of such
motor vehicle. Failure to file such claim and documentation as prescribed herein shall
constitute a waiver of the right to such property tax credit.
(P.A. 80-430, S. 2, 3; P.A. 82-459, S. 1, 2; P.A. 83-444, S. 1, 2; P.A. 84-482, S. 1, 2.)
History: P.A. 80-430 effective May 28, 1980, and applicable in any town to the assessment year commencing October
1, 1980, and each assessment year thereafter; P.A. 82-459 changed provisions concerning application of the property tax
credit allowed when a motor vehicle is sold, totally damaged or stolen, which credit is related to the pro rata portion of the
assessment year following the date such motor vehicle is sold, totally damaged or stolen, such changes providing that the
credit may be applied against taxes due in the assessment year in which such motor vehicle is sold, totally damaged or
stolen; previously such credit could only be applied against property taxes due in the assessment year next following,
effective June 8, 1982, and applicable to any property tax credit allowable in assessment years commencing October 1,
1982, and thereafter; P.A. 83-444 allowed the pro rata tax credit, additionally, for the assessment year in which such motor
vehicle is removed from this state and registered in another by the owner who concurrently ceases to reside in this state,
effective June 27, 1983, and applicable in any town for the assessment year commencing October 1, 1983, and each
assessment year thereafter; P.A. 84-482 added Subsec. (b) re requirement concerning documentation of sale, damage, theft
or removal and registration of motor vehicle and established time limit for filing thereof.