SB 1100 — AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS AND THE FEE FOR LIMITED LIABILITY COMPANIES TO FILE AN ANNUAL REPORT.

GeneralSenate Assembly Raised Bill No.

1100 JanuaryPublic Session,Act 2021 LCO No.

663921-201 ReferredAN toACT CommitteeCONCERNING onTHE FINANCE,FAILURE REVENUETO FILE FOR CERTAIN GRAND LIST EXEMPTIONS AND BONDINGTHE IntroducedFEE by:FOR LIMITED LIABILITY COMPANIES TO FILE AN ANNUAL REPORT.

(FIN) AN ACT CONCERNING THE FAILURE TO FILE FOR CERTAIN GRAND LIST EXEMPTIONS.

If taxes, interest or penalties have been paid on the property for which such exemptions are approved, the city of Hartford shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the statement had been filed LCOin 6639a \\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-01100-R01timely ofmanner. 4 SB.docx Raised Bill No.

1100Senate inBill aNo. timely manner.

1100 Sec.

(Effective July 1, 2021) Notwithstanding the provisions of subdivision (57) of section 12-81 of the general statutes and sections 12- 41, 12-42 and 12-57a of the general statutes, any person otherwise eligible for a 2020 grand list exemption pursuant to subdivision (57) of section 12-81 of the general statutes in the town of Middlefield, except that such person failed to file the required application and personal property declaration within the time periods prescribed, shall be regarded as having filed such application and declaration in a timely manner if such person files such application and declaration not later than thirty days after the effective date of this section and pays any applicable late filing fee prescribed by the general statutes.

Upon confirmation of the receipt of such fee, if applicable, and verification of theexemptioneligibilityofsuchproperty,theassessorshallapprovethe exemption for such property.

If taxes, interest or penalties have been paid on the property for which such exemption is approved, the town of Middlefield shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the application and declaration had been filed in a timely manner.

Sec.

3.

If taxes, interest or penalties have been paid on the property for which such exemption is LCOapproved, 6639the {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-01100-2town of 4Middletown R01-SB.docxshall }reimburse Raisedsuch Billperson No.in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the statements had been filed in a timely manner.

1100 approved, the town of Middletown shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the statements had been filed in a timely manner.

3.

(Effective July 1, 2021) Notwithstanding the provisions of subdivision (76) of section 12-81 of the general statutes, any person otherwise eligible for a 2020 grand list exemption pursuant to said subdivision in the town of Plainville, except that such person failed to file the required statement within the time period prescribed, shall be regarded as having filed such statement in a timely manner if such person files such statement not later than thirty days after the effective date of this section and pays the late filing fee pursuant to section 12- 81k of the general statutes.

Upon confirmation of the receipt of such fee and verification of the exemption eligibility of such property, the assessor shall approve the exemption for such property.If taxes, interest or penalties have been paid on the property for which such exemption is approved, the town of Plainville shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the statement had been filed in a timely Public Act No.

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1100 manner.

Sec.

(Effective July 1, 2021) Notwithstanding the provisions of subparagraph (A) of subdivision (57)(7) of section 12-81 of the general statutes and sectionssection 12-12-87a 41, 12-42 and 12-57a of the general statutes, any person otherwise eligible for a 20202017, 2018 and 2019 grand list exemption pursuant to said subdivision (57) of section 12-81 of the general statutes in the town of Middletown, except that such person failed to file the required applicationstatements and personal property declaration within the time periods prescribed, shall be regarded as having filed such applicationstatements and declaration in a timely manner if such person files such applicationstatements and declaration not later than thirty days after the effective date of this section and pays anythe applicable late filing feefees prescribedpursuant byto section 12- 87a of the general statutes.

Upon confirmation of the receipt of such fee,fees if applicable, and verification of theexemptioneligibilityofsuchproperty,thethe assessorshallapprovethe exemption eligibility of such property, the assessor shall approve the exemptions for such property.

If taxes, interest or penalties have been paid on the property for which such exemptionexemptionsareapproved,thetownofMiddletownshallreimburse is approved, the town of Middletown shall reimburse such person in an amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the applicationstatements and declaration had been filed in a timely manner.

(EffectiveSubsection July(a) 1, 2021) Notwithstanding the provisions of sections 12-41, 12-42 and 12-57a of the general statutes, any person otherwise eligible for a 2020 grand list exemption pursuant to subdivision (57) of section 12-8134-243u of the general statutes inis therepealed townand of Middletown, except that such person failed to file the requiredfollowing personalis propertysubstituted declaration within the time period prescribed, shall be regarded as having filed such declaration in alieu timelythereof manner(Effective iffrom suchpassage): person files such declaration not later than thirty days after the effective date of this section.

Upon(a) verificationFees offor thefiling exemptiondocuments eligibilityand ofissuing thecertificates: personal property included in such declaration, the assessor shall LCO 6639 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-01103 of 4 R01-SB.docx } Raised Bill No.

1100(1) approveFiling thean exemptionapplication forto suchreserve property.a limited liability company name or to cancel a reserved limited liability company name, sixty dollars;

If(2) taxes,filing interesta ortransfer penalties have been paid on the property for which such exemption is approved, the town of Middletownreserved shalllimited reimburseliability suchcompany personname, insixty andollars; amount equal to the amount by which such taxes, interest and penalties exceed any taxes payable if the declaration had been filed in a timely manner.

(3) filing a certificate of organization, including appointment of registered agent, one hundred twenty dollars;

(4) filing a change of address of agent certificate or change of agent certificate, fifty dollars;

(5) filing a notice of resignation of registered agent, fifty dollars;

(6) filing an amendment to certificate of organization, one hundred twenty dollars;

(7) filing a restated certificate of organization, one hundred twenty Public Act No.

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1100 dollars;

(8) filing a certificate of merger, sixty dollars;

(9) filing a certificate of interest exchange, sixty dollars;

(10) filing a certificate of abandonment, fifty dollars;

(11) filing a certificate of reinstatement, one hundred twenty dollars;

(12) filing a foreign registration certificate by a foreign limited liability company to transact business in this state, one hundred twenty dollars;

(13) filing an application of foreign limited liability company for amended foreign registration certificate, one hundred twenty dollars;