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Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. (a) Any personal property subject to a contract of lease, except any motor vehicle registered with the Commissioner of Motor Vehicles, which property is in the possession of the lessee on any assessment day in the municipality in which the lessee resides, shall, for information purposes only, be included in the personal property declaration of the lessee as an individual entry or as part of a list of such leased property in the possession of the lessee on such assessment day. Such entry or declaration may be in the form of an attachment or a separate category of property in such declaration and with respect to each item of such leased property, the lessee shall be required to include the name and address of the owner of such property and the term of the lease applicable thereto. In the event the lessee is not required to submit a personal property declaration in such municipality, any such items of leased personal property shall be recorded in such form as used for purposes of personal property declarations, adding thereto identification of such property as leased personal property and including with respect to each item of such property the name and address of the owner thereof.
(b) Whenever any such lessee of personal property fails to file the information required in this section, it shall be assumed that any such property in the lessee's possession is owned by the lessee, who shall be subject to the penalty as provided in section 12-42 in the same manner as any owner of personal property who fails to file a personal property declaration as required.
(P.A. 86-115, S. 1, 2; P.A. 99-189, S. 9, 20.)
Jan 03, 2022
Fairfield County
Fairfield County, CT
Jan 28, 2016
Hartford County
Hartford County, CT
Jul 12, 2023
New Haven County
New Haven County, CT
326 State Street, Suite 208 Silverstein Appraisal New London, CT 06320 Phone ◊ 860-443-8405 Services, LLC Fax ◊ 860-442-9306 http://www.msac.com Retrospective Real Estate Appraisal Property Located at 130 Huntingdon Avenue Waterb…
Apr 19, 2023
DOCKET NO.: UWY-CV-18-6040005 3 SUPERIOR COURT LAKEWOOD PLAZA, LLC 3 J. D. OF WATERBURY VS. . AT WATERBURY THE CITY OF WATERBURY AND THE BOARD OF ASSESSMENT APPEALS OF THE CITY OF WATERBURY : JUNE 20, 2019 FIRST AMENDMENT TO APPLICATION Pursuant to Connecticut General Statutes Section 12-117a, the Plaintiff, Lakewood Plaza, LLC, in the above-referenced action hereby amends the First, Second, Third and Fourth Counts of the Complaint dated March 26, 2018 to include the Grand List year of Octobe…
Apr 11, 2018
Wellspeak Valuation & Advisory Services, LLC APPRAISAL REPORT PROPERTY BEING APPRAISED: Property of Plaza Green, L.P. Plaza on the Green 2 North Main Street Waterbury, Connecticut AUTHORIZED BY: Mr. Russell Gagne Plaza Green, L.P. 2 North Main Street Waterbury, Connecticut 06706 EFFECTIVE DATE OF APPRAISAL: October 1, 2022 PREPARED BY: Wellspeak Valuation & Advisory Services, LLC 609 West Johnson Avenue, Suite 406 Cheshire, Connecticut 06410 Phone: (203) 699-8918 www.…
May 17, 2023
Wellspeak Valuation & Advisory Services, LLC APPRAISAL REPORT PROPERTY BEING APPRAISED: Property of Josephine Towers, L.P. Josephine Towers Apartments 24 Union Street Waterbury, Connecticut AUTHORIZED BY: Mr. Russell Gagne Josephine Towers, L.P. 24 Union Street Waterbury, Connecticut 06706 EFFECTIVE DATE OF APPRAISAL: October 1, 2022 PREPARED BY: Wellspeak Valuation & Advisory Services, LLC 609 West Johnson Avenue, Suite 406 Cheshire, Connecticut 06410 Phone: (203) 69…
May 17, 2023
DOCKET NO. HHB-CV-23-6079446-S SUPERIOR COURT BW MILL COMMONS LLC J.D. OF NEW BRITAIN v AT NEW BRITAIN TOWN OF SIMSBURY DECEMBER 26, 2023 PLAINTIFF’S NOTICE OF FILING OF APPRAISAL, PURSUANT TO C.G.S, SECTION 12-117a(2) Pursuant to C.G.S. Section 12-117a(2), the Plaintiff, BW M…
Jun 01, 2023
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