Town of New Canaan, CT Article VI Assessor; Assessing Procedures; Board of Assessment Appeals

§ C6-1 Assessor.

There shall be one Assessor, who shall be appointed by the Board of Selectmen and who shall serve at the pleasure of the Selectmen. The Assessor shall have such powers and perform such duties, under the direction of the Board of Selectmen, as may be prescribed by the General Statutes. The Assessor shall not hold any other office in the Town government or engage in any business in the Town that could create a conflict of interest as defined in the Town Code of Ethics.

§ C6-2 Requirements for filing real estate lists.

All persons required to file with the Assessor of the Town of New Canaan lists of property subject to taxation shall not include real estate in such lists, except as follows: Any record owner of real estate situated in the Town, to which real estate any new construction, improvement or interior or exterior alterations exceeding $50 in value have been added and for which no building permit has been obtained from the Town of New Canaan, or from which real estate any building has been wholly or partially razed or removed during the 12 months next preceding the first day of October, and for which no permit has been obtained from the Town of New Canaan, shall be required to prepare, swear to and sign and file a list of such real estate with said Assessor on or before the first business day of November.

§ C6-3 Requirements for filing personal property lists.

All persons required by the General Statutes to file lists of personal property with the Assessor of the Town shall on or before the first business day of November prepare, swear to and file such lists with said Assessor valued as of the first day of October.

§ C6-4 Penalty for failure to file required lists.

The addition of 25% to taxpayers' lists provided by the General Statutes for failure to file such lists, or for omitting property from such lists, shall apply only to such property for which lists are required to be filed under the provisions of §§ C6-2 and C6-3 hereof.

§ C6-5 Assessment day; lodging of grand list.

The assessment day of the Town of New Canaan shall be October 1 of each year. The Grand List, when completed, shall be lodged with the Assessor's office on or before January 31.

§ C6-6 Board of Assessment Appeals.

There shall be a Board of Assessment Appeals of three members who shall be elected for two-year terms at each biennial Town election. The Board of Assessment Appeals shall have all the powers and duties prescribed by the General Statutes.

§ C6-7 Board of Assessment Appeals meeting dates.

The Board of Assessment Appeals shall meet at least three times during the month of March and at least once in the month of September annually, provided that any meeting in the month of September shall be for the sole purpose of hearing appeals related to the assessment of motor vehicles, and shall give notice of the time and place of such meetings by posting it at least 10 days before the first meeting in each such month in the office of the Town Clerk, and publishing it in accordance with the General Statutes and § C1-2 hereof. Such meetings shall be held on business days, which may be Saturdays, the last not later than the last business day of each such month, on or before which date such Board shall complete the duties imposed upon it. No appeal from the doings of the Assessor shall be heard or entertained by the Board unless presented to it at one of its meetings during the month of March, or during the month of September in the case of an appeal related to motor vehicle assessment.

§ C6-8 General Statutes to prevail.

In the event that the General Statutes are amended to change the name of the Board of Assessment Appeals or its times for meeting, or to change any other provisions in this article relating to assessing procedures, the General Statutes as amended shall prevail and override the provisions of this article.