CT HB06942

Validates the Naugatuck grand list for the assessment year beginning October 1, 2014, signed by the assessor on March 31, 2015, despite missing the required publication deadline; allows the board of assessment appeals to hold hearings through August 31, 2015 if requested within 30 days of this act's effective date.

Modifies zoning notice requirements to clarify that title searches and other additional methods are not required to identify adjacent property owners; notice must use property tax maps or grand lists as of the mailing date.

Extends the filing deadline for 2014 grand list machinery and equipment exemption applications in Durham to 30 days after this act's effective date, with late filing fees required; requires the town to reimburse any overpaid taxes upon approval.

Extends the filing deadline for 2013 grand list exemptions in North Branford to 30 days after this act's effective date, with late filing fees required; requires the town to reimburse any overpaid taxes, interest, or penalties upon approval.

Extends the filing deadline for 2014 grand list machinery and equipment exemption applications in Windsor to 30 days after this act's effective date, with late filing fees required; requires the town to reimburse any overpaid taxes upon approval.