Section 14-163 - Commissioner to provide lists of motor vehicle and snowmobile owners to town assessors. Disclosure by assessor or tax collector prohibited(a)(1) For assessment years commencing prior to October 1, 2024, the commissioner shall compile information concerning motor vehicles and snowmobiles subject to property taxation pursuant to section 12-71 using the records of the Department of Motor Vehicles and information reported by owners of motor vehicles and snowmobiles. In addition to any other information the owner of a motor vehicle or snowmobile is required to file with the commissioner by law, such owner shall provide the commissioner with the name of the town in which such owner's motor vehicle or snowmobile is to be set in the list for property tax purposes, pursuant to section 12-71. On or before December 1, 2004, and annually thereafter until and including December 1, 2023, the commissioner shall provide to each assessor in this state a list identifying motor vehicles and snowmobiles that are subject to property taxation in each such assessor's town. Said list shall include the names and addresses of the owners of such motor vehicles and snowmobiles, and the vehicle identification numbers for all such vehicles for which such numbers are available.(2) For assessment years commencing on or after October 1, 2024, the commissioner shall compile information concerning motor vehicles subject to property taxation pursuant to section 12-71, using the records of the Department of Motor Vehicles and information reported by owners of motor vehicles. In addition to any other information the owner of a motor vehicle is required to file with the commissioner by law, such owner shall provide the commissioner with the name of the town in which such owner's motor vehicle is to be set in the list for property tax purposes, pursuant to section 12-71. On or before November 1, 2024, and annually thereafter, the commissioner shall provide to each assessor in this state a list identifying motor vehicles that are subject to property taxation in each such assessor's town. Such list shall include the names and addresses of the owners of such motor vehicles and the vehicle identification numbers and manufacturer's suggested retail price for all such vehicles for which such information is available.(b)(1) On or before October 1, 2004, and annually thereafter until and including October 1, 2024, the commissioner shall provide to each assessor in this state a list identifying motor vehicles and snowmobiles in each such assessor's town that were registered subsequent to the first day of October of the assessment year immediately preceding, but prior to the first day of August in such assessment year, and that are subject to property taxation on a supplemental list pursuant to section 12-71b. In addition to the information for each such vehicle and snowmobile specified under subdivision (1) of subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of registration of each such vehicle or snowmobile.(2) Not later than November 15, 2024, and monthly thereafter, the commissioner shall provide to each assessor in this state a list identifying motor vehicles in each such assessor's town that were registered during the immediately preceding month and that are subject to property taxation on a supplemental list pursuant to section 12-71b. In addition to the information for such vehicle specified under subdivision (2) of subsection (a) of this section that is available to the commissioner, the list provided under this subsection shall include a code related to the date of registration of each such vehicle.(c) No assessor or tax collector shall disclose any information contained in any list provided by the commissioner pursuant to subsections (a) and (b) of this section if the commissioner is not required to provide such information or if such information is protected from disclosure under state or federal law.Conn. Gen. Stat. § 14-163
(1949 Rev., S. 2486; 1969, P.A. 752, S. 16; P.A. 97-309 , S. 21 , 23 ; 97-322 , S. 7 , 9 ; P.A. 98-261 , S. 2 , 6 ; P.A. 04-228 , S. 3 ; P.A. 10-110 , S. 22 .)
Amended by P.A. 23-0204, S. 210 of the Connecticut Acts of the 2023 Regular Session, eff. 7/1/2023, app. to assessment years commencing on or after October 1, 2024.Amended by P.A. 22-0118, S. 498 of the Connecticut Acts of the 2022 Regular Session, eff. 7/1/2022, app. to assessment years commencing on or after October 1, 2023.Amended by P.A. 10-0110, S. 22 of the February 2010 Regular Session, eff. 6/7/2010. Phrase "residing in" refers to owners, not to motor vehicles, and thus commissioner is to furnish lists of all motor vehicles and their owners to tax assessors of the towns where those owners reside, or, in the case of a corporation, where corporation has its principal place of business. 266 C. 706 .
See Sec. 14-379 for definition of "snowmobile".