§ 44-26. Waiver of addition to assessments.

(a)

Statutory authority. The authority for actions taken pursuant to this section is enabled through the provisions of C.G.S. § 12-119a.

(b)

Permission to waive penalties. The Assessor of the City may, in the case of any penalty added to an assessment pursuant to C.G.S. § 12-42 for failure to file a property tax list, or for the omission of property on a list as required pursuant to C.G.S. § 12-53, waive such penalty or penalties for good and sufficient cause as further set forth in subsection (c) of this section.

(c)

Reasons for granting waiver. Such waiver as that permitted pursuant to subsection (b) of this section may be granted by the Assessor of the City for the following reasons:

(1)

Excusable error on the part of the taxpayer;

(2)

Excusable error on the part of the Assessor;

(3)

Existence of variations in accounting procedures in reporting value on fiscal year or calendar year versus municipal assessment year;

(4)

Existence of variations in methods and schedules of depreciation of personal property.

(d)

Publication of waivers. In the event the Assessor of the City waives any penalty as described in subsection (c) of this section, he shall immediately thereafter cause to be published in a newspaper of general circulation in the City a list of the waiver(s) so granted, including the name of the taxpayer, the property or properties involved and the amount(s) of such waiver.

(e)

Approval of Finance Director. Prior to granting any waiver pursuant to this section, the Assessor of the City shall obtain the written approval of the Director of Finance.

(Code 1961, § 18-18; Ord. No. 458, § 18-18, 2-22-1993)