[Added 8-5-2013 by Ord. No. 19-13]
As provided under C.G.S. § 12-63c(d), which authorizes municipalities to waive the assessment penalty described in C.G.S. § 12-63c(d), the Tax Assessor of the City of Middletown shall waive the ten-percent assessment penalty described in C.G.S. § 12-63c(d) upon receipt of such information that the owner of the real property required to submit the information is not the owner of such property on the assessment date for the grand list to which such penalty is added.