In accordance with Conn. Gen. Stat., § 12-63c(d) as may be amended, the Assessor or Board of Assessment Appeals shall waive the ten percent penalty imposed if the owner of the real property required to submit actual rental and rental related income and operating expenses in accordance with Conn. Gen. Stat., § 12-63c, as may be amended, is not the owner of such property on the assessment date for the Grand List to which such penalty is added upon receipt by the Assessor or Board of Assessment Appeals of such information verifying that it was not the owner on the assessment date to which such penalty shall be applied.
(Ord. 687, passed 5-1-17)