Bill Text: CT HB05255 | 2010 | General Assembly | Comm Sub
Bill Title: An Act Concerning Municipal Mandate Relief.
Spectrum: Strong Partisan Bill (Democrat 55-3-1)
Status: (Passed) 2010-06-08 - Signed by the Governor [HB05255 Detail]
Download: Connecticut-2010-HB05255-Comm_Sub.html
General Assembly |
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February Session, 2010 |
*_____HB05255PD____032310____* |
AN ACT CONCERNING MUNICIPAL MANDATE RELIEF.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. (NEW) (Effective July 1, 2010) Notwithstanding any general statute, special act or charter, any municipality may, by ordinance, establish a schedule of fees and charge such fees to users of services provided by such municipality. As used in this section, "municipality" means any town, city or borough, consolidated town and city or consolidated town and borough and "services" means architectural and engineering services, traffic studies and safety inspections.
Sec. 2. Section 47a-42 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010):
(a) Whenever a judgment is entered against a defendant pursuant to section 47a-26, 47a-26a, 47a-26b or 47a-26d for the recovery of possession or occupancy of residential property, such defendant and any other occupant bound by the judgment by subsection (a) of section 47a-26h shall forthwith remove himself or herself, such defendant's or occupant's possessions and all personal effects unless execution has been stayed pursuant to sections 47a-35 to 47a-41, inclusive. If execution has been stayed, such defendant or occupant shall forthwith remove himself or herself, such defendant's or occupant's possessions and all personal effects upon the expiration of any stay of execution. If the defendant or occupant has not so removed himself or herself upon entry of a judgment pursuant to section 47a-26, 47a-26a, 47a-26b or 47a-26d, and upon expiration of any stay of execution, the plaintiff may obtain an execution upon such summary process judgment, and the defendant or other occupant bound by the judgment by subsection (a) of section 47a-26h and the possessions and personal effects of such defendant or other occupant may be removed by a state marshal, pursuant to such execution, and such possessions and personal effects may be set out on the adjacent sidewalk, street or highway.
(b) Before any such removal, [the state marshal charged with executing upon any such judgment of eviction shall give the chief executive officer of the town twenty-four hours notice of the eviction, stating the date, time and location of such eviction as well as a general description, if known, of the types and amount of property to be removed from the premises. Before giving such notice to the chief executive officer of the town,] the state marshal shall use reasonable efforts to locate and notify the defendant of the date and time such eviction is to take place and of the possibility of a sale pursuant to subsection (c) of this section. Such notice shall include service upon each defendant and upon any other person in occupancy, either personally or at the premises, of a true copy of the summary process execution. Such execution shall be on a form prescribed by the Judicial Department, shall be in clear and simple language and in readable format, and shall contain, in addition to other notices given to the defendant in the execution, a conspicuous notice, in large boldface type, that a person who claims to have a right to continue to occupy the premises should immediately contact an attorney.
(c) Whenever the possessions and personal effects of a defendant are set out on the sidewalk, street or highway, and are not immediately removed by the defendant, the [chief executive officer of the town] state marshal shall remove and store the same. Such removal and storage shall be at the expense of the [defendant] landlord. If such possessions and effects are not called for by the defendant and the expense of such removal and storage is not paid to the [chief executive officer within] landlord not later than fifteen days after such eviction, the [chief executive officer] state marshal shall sell the same at public auction, after using reasonable efforts to locate and notify the defendant of such sale and after posting notice of such sale for one week on the public signpost nearest to the place where the eviction was made, if any, or at some exterior place near the office of the town clerk. The [chief executive officer] state marshal shall deliver to the defendant the net proceeds of such sale, if any, after deducting a reasonable charge for removal and storage of such possessions and effects. If the defendant does not demand the net proceeds within thirty days after such sale, the [chief executive officer] state marshal shall turn over the net proceeds of the sale to the [town treasury] landlord.
Sec. 3. Subsection (a) of section 12-80a of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2010, and applicable to assessment years commencing on or after said date):
(a) Any (1) taxpayer which, prior to January 1, 1990, was subject to tax under chapter 211 with respect to the rendering of telecommunications service and which, on or after January 1, 1990, is subject to tax under chapter 219 for rendering telecommunications service and (2) other taxpayer that is subject to tax under chapter 219 for rendering telecommunications service and which has elected in the manner specified in this section to have personal property taxed as provided in this section, shall be required to submit to the Commissioner of Revenue Services and the Secretary of the Office of Policy and Management, not later than the thirtieth day of November of each year during which it is subject to tax under chapter 219, a list of all personal property on a town-by-town basis that is owned by such taxpayer in this state on the first day of October of such year and that is used solely and exclusively for rendering telecommunications service, as defined in said chapter 219, including the location of each item of such property and the fair market value thereof, recognizing depreciation of such property to the maximum extent allowed for purposes of the corporation business tax in this state, as certified by the Commissioner of Revenue Services, provided such depreciation shall in no event be more than seventy per cent. Each such taxpayer shall also submit said list to each municipality in which such taxpayer owns property, provided the list submitted to a municipality shall contain only the personal property owned by such taxpayer that is located in, or allocated pursuant to this subsection to, said municipality. If the records of a taxpayer subject to the requirements of this subsection do not contain the data necessary to develop the list as required without undue cost, the taxpayer may, for purposes of requirements under this subsection, petition the Commissioner of Revenue Services for approval of an alternate method of determining the value of the plant used solely and exclusively to render telecommunications services, but not including central office or switching equipment of that taxpayer, located in each town in the state. If the commissioner finds that the alternative method proposed results in a reasonable approximation of the value of the property of the taxpayer located in each town and used solely and exclusively for rendering telecommunications service, the commissioner shall notify the taxpayer that the proposed alternate method is acceptable and the taxpayer shall be permitted to use the alternate method in developing the list required under this subsection.
Sec. 4. Subsection (b) of section 12-63 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2010, and applicable to assessment years commencing on or after said date):
(b) (1) For the purposes of this subsection, (A) "electronic data processing equipment" means computers, printers, peripheral computer equipment, bundled software and any computer-based equipment acting as a computer, as defined in Section 168 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended; (B) "leased personal property" means tangible personal property which is the subject of a written or oral lease or loan on the assessment date, or any such property which has been so leased or loaned by the then current owner of such property for three or more of the twelve months preceding such assessment date; [and] (C) "original selling price" means the price at which tangible personal property is most frequently sold in the year that it was manufactured; and (D) "utility" means a person who owns or operates any plant, equipment, real property, franchise or license for the transmission of communications or the production, storage, transmission, sale, delivery or furnishing of electricity, water, steam or gas.
(2) Any municipality may, by ordinance, adopt the provisions of this subsection to be applicable for the assessment year commencing October first of the assessment year in which a revaluation of all real property required pursuant to section 12-62 is performed in such municipality, and for each assessment year thereafter. If so adopted, the present true and actual value of tangible personal property, other than motor vehicles, shall be determined in accordance with the provisions of this subsection. If such property is purchased, its true and actual value shall be established in relation to the cost of its acquisition, including transportation and installation, and shall reflect depreciation in accordance with the schedules set forth in subdivisions (3) to [(6)] (7), inclusive, of this subsection. If such property is developed and produced by the owner of such property for a purpose other than wholesale or retail sale or lease, its true and actual value shall be established in relation to its cost of development, production and installation and shall reflect depreciation in accordance with the schedules provided in subdivisions (3) to [(6)] (7), inclusive, of this subsection. The provisions of this subsection shall not apply to property owned by a public service company, as defined in section 16-1.
(3) The following schedule of depreciation shall be applicable with respect to electronic data processing equipment:
(A) Group I: Computer and peripheral hardware, including, but not limited to, personal computers, workstations, terminals, storage devices, printers, scanners, computer peripherals and networking equipment:
T1 |
Depreciated Value | |
T2 |
As Percentage | |
T3 |
Assessment Year |
Of Acquisition |
T4 |
Following Acquisition |
Cost Basis |
T5 |
First year |
Seventy per cent |
T6 |
Second year |
Forty per cent |
T7 |
Third year |
Twenty per cent |
T8 |
Fourth year and thereafter |
Ten per cent |
(B) Group II: Other hardware, including, but not limited to, mini-frame and main-frame systems with an acquisition cost of more than twenty-five thousand dollars:
T9 |
Depreciated Value | |
T10 |
As Percentage | |
T11 |
Assessment Year |
Of Acquisition |
T12 |
Following Acquisition |
Cost Basis |
T13 |
First year |
Ninety per cent |
T14 |
Second year |
Sixty per cent |
T15 |
Third year |
Forty per cent |
T16 |
Fourth year |
Twenty per cent |
T17 |
Fifth year and thereafter |
Ten per cent |
(4) The following schedule of depreciation shall be applicable with respect to copiers, facsimile machines, medical testing equipment, and any similar type of equipment that is not specifically defined as electronic data processing equipment, but is considered by the assessor to be technologically advanced:
T18 |
Depreciated Value | |
T19 |
As Percentage | |
T20 |
Assessment Year |
Of Acquisition |
T21 |
Following Acquisition |
Cost Basis |
T22 |
First year |
Ninety-five per cent |
T23 |
Second year |
Eighty per cent |
T24 |
Third year |
Sixty per cent |
T25 |
Fourth year |
Forty per cent |
T26 |
Fifth year and thereafter |
Twenty per cent |
(5) The following schedule of depreciation shall be applicable with respect to machinery and equipment used in the manufacturing process:
T27 |
Depreciated Value | |
T28 |
As Percentage | |
T29 |
Assessment Year |
Of Acquisition |
T30 |
Following Acquisition |
Cost Basis |
T31 |
First year |
Ninety per cent |
T32 |
Second year |
Eighty per cent |
T33 |
Third year |
Seventy per cent |
T34 |
Fourth year |
Sixty per cent |
T35 |
Fifth year |
Fifty per cent |
T36 |
Sixth year |
Forty per cent |
T37 |
Seventh year |
Thirty per cent |
T38 |
Eighth year and thereafter |
Twenty per cent |
(6) The following schedule of depreciation shall be applicable with respect to machinery, electronic data processing equipment and other equipment used by a utility for the transmission of communications or the production, storage, transmission, sale, delivery or furnishing of electricity, water, steam or gas:
T39 |
Depreciated Value | |
T40 |
As Percentage | |
T41 |
Assessment Year |
Of Acquisition |
T42 |
Following Acquisition |
Cost Basis |
T43 |
First year |
Ninety-five per cent |
T44 |
Second year |
Eighty per cent |
T45 |
Third year |
Sixty per cent |
T46 |
Fourth year |
Forty per cent |
T47 |
Fifth year and thereafter |
Thirty per cent |
[(6)] (7) The following schedule of depreciation shall be applicable with respect to all tangible personal property other than that described in subdivisions (3) to [(5)] (6), inclusive, of this subsection:
T48 |
Depreciated Value | |
T49 |
As Percentage | |
T50 |
Assessment Year |
Of Acquisition |
T51 |
Following Acquisition |
Cost Basis |
T52 |
First year |
Ninety-five per cent |
T53 |
Second year |
Ninety per cent |
T54 |
Third year |
Eighty per cent |
T55 |
Fourth year |
Seventy per cent |
T56 |
Fifth year |
Sixty per cent |
T57 |
Sixth year |
Fifty per cent |
T58 |
Seventh year |
Forty per cent |
T59 |
Eighth year and thereafter |
Thirty per cent |
[(7)] (8) The present true and actual value of leased personal property shall be determined in accordance with the provisions of this subdivision. Such value for any assessment year shall be established in relation to the original selling price for self-manufactured property or acquisition cost for acquired property and shall reflect depreciation in accordance with the schedules provided in subdivisions (3) to [(6)] (7), inclusive, of this subsection. If the assessor is unable to determine the original selling price of leased personal property, the present true and actual value thereof shall be its current selling price.
[(8)] (9) With respect to any personal property which is prohibited by law from being sold, the present true and actual value of such property shall be established with respect to such property's original manufactured cost increased by a ratio the numerator of which is the total proceeds from the manufacturer's salable equipment sold and the denominator of which is the total cost of the manufacturer's salable equipment sold. Such value shall then be depreciated in accordance with the appropriate schedule in this subsection.
[(9)] (10) The schedules of depreciation set forth in subdivisions (3) to [(6)] (7), inclusive, of this subsection shall not be used with respect to videotapes, horses or other taxable livestock or electric cogenerating equipment.
[(10)] (11) If the assessor determines that the value of any item of personal property produced by the application of the schedules set forth in this subsection does not accurately reflect the present true and actual value of such item, the assessor shall adjust such value to reflect the present true and actual value of such item.
[(11)] (12) Nothing in this subsection shall prevent any taxpayer from appealing any assessment made pursuant to this subsection if such assessment does not accurately reflect the present true and actual value of any item of such taxpayer's personal property.
Sec. 5. Section 1-225 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2010):
(a) The meetings of all public agencies, except executive sessions, as defined in subdivision (6) of section 1-200, shall be open to the public. The votes of each member of any such public agency upon any issue before such public agency shall be reduced to writing and made available for public inspection within forty-eight hours and shall also be recorded in the minutes of the session at which taken. [Within] Not later than seven days [of] after the date of the session to which such minutes refer, such minutes shall be available for public inspection and posted on such public agency's Internet web site, if available, except that no public agency of a political subdivision of the state shall be required to post such minutes on an Internet web site. Each [such] public agency shall make, keep and maintain a record of the proceedings of its meetings.
(b) Each such public agency of the state shall file not later than January thirty-first of each year in the office of the Secretary of the State the schedule of the regular meetings of such public agency for the ensuing year and shall post such schedule on such public agency's Internet web site, if available, except that such requirements shall not apply to the General Assembly, either house thereof or to any committee thereof. Any other provision of the Freedom of Information Act notwithstanding, the General Assembly at the commencement of each regular session in the odd-numbered years, shall adopt, as part of its joint rules, rules to provide notice to the public of its regular, special, emergency or interim committee meetings. The chairperson or secretary of any such public agency of any political subdivision of the state shall file, not later than January thirty-first of each year, with the clerk of such subdivision the schedule of regular meetings of such public agency for the ensuing year, and no such meeting of any such public agency shall be held sooner than thirty days after such schedule has been filed. The chief executive officer of any multitown district or agency shall file, not later than January thirty-first of each year, with the clerk of each municipal member of such district or agency, the schedule of regular meetings of such public agency for the ensuing year, and no such meeting of any such public agency shall be held sooner than thirty days after such schedule has been filed.
(c) The agenda of the regular meetings of every public agency, except for the General Assembly, shall be available to the public and shall be filed, not less than twenty-four hours before the meetings to which they refer, (1) in such agency's regular office or place of business, and (2) in the office of the Secretary of the State for any such public agency of the state, in the office of the clerk of such subdivision for any public agency of a political subdivision of the state or in the office of the clerk of each municipal member of any multitown district or agency. For any such public agency of the state, such agenda shall be posted on the public agency's and the Secretary of the State's web sites. Upon the affirmative vote of two-thirds of the members of a public agency present and voting, any subsequent business not included in such filed agendas may be considered and acted upon at such meetings.
(d) Notice of each special meeting of every public agency, except for the General Assembly, either house thereof or any committee thereof, shall be posted not less than twenty-four hours before the meeting to which such notice refers on the public agency's Internet web site, if available, and given not less than twenty-four hours prior to the time of such meeting by filing a notice of the time and place thereof in the office of the Secretary of the State for any such public agency of the state, in the office of the clerk of such subdivision for any public agency of a political subdivision of the state and in the office of the clerk of each municipal member for any multitown district or agency. The secretary or clerk shall cause any notice received under this section to be posted in his office. Such notice shall be given not less than twenty-four hours prior to the time of the special meeting; provided, in case of emergency, except for the General Assembly, either house thereof or any committee thereof, any such special meeting may be held without complying with the foregoing requirement for the filing of notice but a copy of the minutes of every such emergency special meeting adequately setting forth the nature of the emergency and the proceedings occurring at such meeting shall be filed with the Secretary of the State, the clerk of such political subdivision, or the clerk of each municipal member of such multitown district or agency, as the case may be, not later than seventy-two hours following the holding of such meeting. The notice shall specify the time and place of the special meeting and the business to be transacted. No other business shall be considered at such meetings by such public agency. In addition, such written notice shall be delivered to the usual place of abode of each member of the public agency so that the same is received prior to such special meeting. The requirement of delivery of such written notice may be dispensed with as to any member who at or prior to the time the meeting convenes files with the clerk or secretary of the public agency a written waiver of delivery of such notice. Such waiver may be given by telegram. The requirement of delivery of such written notice may also be dispensed with as to any member who is actually present at the meeting at the time it convenes. Nothing in this section shall be construed to prohibit any agency from adopting more stringent notice requirements.
(e) No member of the public shall be required, as a condition to attendance at a meeting of any such body, to register the member's name, or furnish other information, or complete a questionnaire or otherwise fulfill any condition precedent to the member's attendance.
(f) A public agency may hold an executive session, as defined in subdivision (6) of section 1-200, upon an affirmative vote of two-thirds of the members of such body present and voting, taken at a public meeting and stating the reasons for such executive session, as defined in section 1-200.
(g) In determining the time within which or by when a notice, agenda, record of votes or minutes of a special meeting or an emergency special meeting are required to be filed under this section, Saturdays, Sundays, legal holidays and any day on which the office of the agency, the Secretary of the State or the clerk of the applicable political subdivision or the clerk of each municipal member of any multitown district or agency, as the case may be, is closed, shall be excluded.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
July 1, 2010 |
New section |
Sec. 2 |
July 1, 2010 |
47a-42 |
Sec. 3 |
October 1, 2010, and applicable to assessment years commencing on or after said date |
12-80a(a) |
Sec. 4 |
October 1, 2010, and applicable to assessment years commencing on or after said date |
12-63(b) |
Sec. 5 |
October 1, 2010 |
1-225 |
PD |
Joint Favorable Subst. |