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2022 Op. Conn. Att'y Gen. 1 (2022)

handle is hein.sag/sagct0076 and id is 1 raw text is: OFFICE OF THE ATTORNEY GENERAL CONNECTICUT WILLIAM TONG ATTORNEY GENERAL October 5, 2022 Jeffrey R. Beckham Secretary Office of Policy and Management 450 Capitol Avenue Hartford, Connecticut 06106 Dear Secretary Beckham: By letter dated March 1, 2022, you have requested a formal opinion regarding 12-55 of the Connecticut General Statutes. Specifically, you have asked the following questions: * Does an assessor need to be employed by the town for which he/she is signing a Grand List to satisfy the requirements of C.G.S. 12-55 or is it sufficient that a certified assessor who is a non-town employee familiarize themselves with the municipality's administration of the Grand List, review all property in question, and using their own independent judgment, confirm it was a fair administration of the local property tax to satisfy the dictates of C.G.S. 12-55? V What agency(s) or person(s) has enforcement authority over C.G.S. 12-55? As you know, the primary role of Connecticut's assessors is to value property and assemble each municipality's grand list, which serves as the basis for the municipality's property taxes. The General Assembly has articulated a statutory system to ensure that municipalities assess property values carefully and fairly. As part of that system, assessors must be properly trained, certified, and sworn; must meet a legislatively-defined timeline; and are subject to decertification by the Secretary of Connecticut's Office of Policy and Management (OPM) if they fail to fulfill their responsibilities. However, as explained below, Conn. Gen. Stat. 12-55 does not require that assessors be employees - as opposed to contractors - of the municipalities they serve. As for enforcement authority, it appears that there are a number of possible enforcement mechanisms, including OPM's authority to enforce delinquent assessors' obligations and, with sufficient cause, to rescind or decline to renew their certifications. Legal Background: The Roles, Responsibilities, and Qualifications of Municipal Assessors Chapter 203 of Connecticut's General Statutes governs the valuation, imposition, and collection of municipal property taxes. In Connecticut, property taxes are based on valuations determined by 165 Capitol Avenue IHartford, Connecticut 06106 Ilu mae krctio 'dia Qpotmwy ?mluj/,

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