Connecticut General Statutes 12-42 – Extension for filing declaration. Assessor preparation of declaration when none filed
(a) Any person required by law to file an annual declaration of personal property may request a filing extension with the assessor of the municipality. Such request shall be made on or before the first day of November in writing, including by electronic filing if the municipality is able to and agrees to accept electronic filing under subsection (e) of § 12-41. When the first day of November is a Saturday or Sunday, the declaration or extension request may be filed or postmarked the next business day following. The assessor may grant an extension of not more than forty-five days to file the declaration required pursuant to § 12-41 upon determination that there is good cause.
Terms Used In Connecticut General Statutes 12-42
- Assessor: means the person responsible for establishing property assessments for purposes of a town's grand list and includes a board of assessors. See Connecticut General Statutes 12-62
- person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
- Personal property: All property that is not real property.
(b) If no declaration is filed, the assessor shall fill out a declaration including all property that the assessor has reason to believe is owned by the person for whom such declaration is prepared, liable to taxation, at the percentage of its actual valuation, as determined by the assessor in accordance with the provisions of sections 12-63 and 12-71, from the best information the assessor can obtain, and add thereto twenty-five per cent of such assessment.