Sec. 14-163. Commissioner to furnish lists of motor vehicle and snowmobile owners to town assessors.
Sec. 14-163. Commissioner to furnish lists of motor vehicle and snowmobile
owners to town assessors. (a) The commissioner shall compile information concerning
motor vehicles and snowmobiles subject to property taxation pursuant to section 12-71
using the records of the Department of Motor Vehicles and information reported by
owners of motor vehicles and snowmobiles. In addition to any other information the
owner of a motor vehicle or snowmobile is required to file with the commissioner by
law, such owner shall provide the commissioner with the name of the town in which
such owner's motor vehicle or snowmobile is to be set in the list for property tax purposes, pursuant to section 12-71. On or before December 1, 2004, and annually thereafter, the commissioner shall furnish to each assessor in this state a list identifying motor
vehicles and snowmobiles that are subject to property taxation in each such assessor's
town. Said list shall include the names and addresses of the owners of such motor vehicles
and snowmobiles, together with the vehicle identification numbers for all such vehicles
for which such numbers are available.
(b) On or before October 1, 2004, and annually thereafter, the commissioner shall
furnish to each assessor in this state a list identifying motor vehicles and snowmobiles
in each such assessor's town that were registered subsequent to the first day of October
of the assessment year immediately preceding, but prior to the first day of August in
such assessment year, and that are subject to property taxation on a supplemental list
pursuant to section 12-71b. In addition to the information for each such vehicle and
snowmobile specified under subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of
registration of each such vehicle or snowmobile.
(1949 Rev., S. 2486; 1969, P.A. 752, S. 16; P.A. 97-309, S. 21, 23; 97-322, S. 7, 9; P.A. 98-261, S. 2, 6; P.A. 04-228,
S. 3.)
History: 1969 act included snowmobiles in list furnished to tax assessors; (Revisor's note: In 1997 references throughout
the general statutes to "Motor Vehicle(s) Commissioner" and "Motor Vehicle(s) Department" were replaced editorially
by the Revisors with "Commissioner of Motor Vehicles" or "Department of Motor Vehicles", as the case may be, for
consistency with customary statutory usage); P.A. 97-309 added requirement that on or before December 1, 2000, and
December first annually thereafter, the commissioner furnish to tax assessors and Commissioner of Revenue Services list
of motor vehicle owners including Social Security and federal employer identification numbers, and added prohibitions
re disclosure of such numbers by tax assessors, effective July 1, 1997 (Revisor's note: A reference in newly enacted
language to "Motor Vehicle Department" was changed editorially by the Revisors to "Department of Motor Vehicles" for
consistency with customary statutory usage); P.A. 97-322 changed effective date of Sec. 21 of P.A 97-309 from July 1,
1997, to October 1, 1999; P.A. 98-261 deleted references re disclosure of social security and federal employer identification
numbers to municipal tax assessors and replaced requirement to provide a description of a vehicle with requirement to
provide the vehicle identification number of a vehicle, effective October 1, 1999; P.A. 04-228 replaced former provisions
with new Subsecs. (a) and (b) re compiling of information on registered motor vehicles and snowmobiles by the commissioner and the furnishing of such information to the assessors, effective July 1, 2004.
See Sec. 14-379 for definition of "snowmobile".
Phrase "residing in" refers to owners, not to motor vehicles, and thus commissioner is to furnish lists of all motor
vehicles and their owners to tax assessors of the towns where those owners reside, or, in the case of a corporation, where
corporation has its principal place of business. 266 C. 706.