(A) Pursuant to the authority granted by Public Act 82-1 of the June, 1982 Special Session of the General Assembly, property taxes on real and personal property damaged as a result of the flooding and related occurrences in the period from June 4, 1982 to June 7, 1982, inclusive are abated as provided in this section.
(B) Such abatement shall be equal to one-third of the total property tax determined as the same proportionate part of such total tax as the damaged portion of such property bears to the entire property subject to such tax; provided, however, that no abatement shall take effect unless the loss in assessed value resulting from such damage is not less than 10% of the assessed value of such damaged property.
(C) Any construction or reconstruction related to property so damaged with respect to which property taxes have been abated as provided in this section shall be subject to property tax as provided in Conn. Gen. Stat. § 12-53a.
(D) With respect to any real or personal property damaged as a result of such flooding and related occurrences which qualifies for property tax abatement under division (B) above, payment of the property tax may be deferred without interest until July 1, 1983.
(E) Applications for the abatement provided for in division (A) above and for the deferral of payment provided for in division (D) above shall be filed with the Assessor in a form to be determined by the Assessor not later than September 10. The Assessor shall notify the applicants of his or her decision not later than September 30.
(F) Any person claiming to be aggrieved by the actions of the Assessor under this section may appeal to the Board of Tax Review on or before October 8, 1982.
(Ord. passed 9-3-1982)
Editor’s note:
TM Volume 14, page 261