CT HB06292

Applies to telecommunications companies providing mobile service that are subject to personal property taxation under Connecticut General Statutes Section 12-80a(g).

Permits municipal tax collectors to mail or deliver a first installment of tax bills for assessment year October 1, 2010 prior to July 1, 2011, in an amount equal to 50% of the taxpayer's total assessment multiplied by the July 1, 2010 mill rate.

Requires the second installment of the tax bill to be mailed or delivered on or after July 1, 2011, in an amount equal to 50% of the taxpayer's total assessment multiplied by the July 1, 2011 mill rate.

Both installments are due and payable as municipal taxes and subject to the same liens and collection processes as other municipal taxes.

For assessment years beginning October 1, 2011 and thereafter, telecommunications companies become subject to standard tax collection procedures under Connecticut General Statutes Chapters 203 and 204.