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Motor Vehicles
Dealer Plate
Questionnaire
Form
"Motor Vehicle"
is defined by
the Connecticut
State Statues
§14-1(90) as
"any device
suitable for the
conveyance,
drawing or other
transportation
of persons or
property,
whether operated
on wheels,
runners, a
cushion of air
or by any other
means. The term
does not include
devices
propelled or
drawn by human
power or devices
used exclusively
on tracks".
The Commissioner
of the
Department of
Motor Vehicles,
on or before the
first day of
December,
annually, shall
furnish to the
tax assessors in
each town a list
containing the
names and
addresses of the
owners of motor
vehicles
residing in
their respective
towns, as they
appear by the
records of the
Department of
Motor Vehicles,
with a
description of
such vehicles.
§14-163.
All vehicles
identified by
the DMV as being
located in
Hartford on
October 1st
annually are
subject to
taxation.
Vehicles not
registered in
Hartford but
principally
garaged or used
in the city are
considered
"located" here.
On or before the
first day of
October each
year, the
Secretary of the
Office of Policy
and Management
shall recommend
a schedule of
motor vehicle
values which
shall be used by
assessors in
each
municipality in
determining the
assessed value
of motor
vehicles for
purposes of
property
taxation. The
recommended
valuation
schedules are
the National
Automobile
Dealers
Association (N.A.D.A.)
The value for
each motor
vehicle as
listed shall
represent one
hundred per cent
of the average
retail price for
the specific
year, make and
model. For those
vehicles not
listed in the
N.A.D.A. guide,
the
determination of
the assessed
value is the
responsibility
of the assessor.
§12-71d.
Partial year
assessment
and/or tax
credit will be
given for motor
vehicles that
are sold,
traded-in,
totally damaged,
registered in
another state or
stolen during
the assessment
year. Any person
claiming a
property tax
credit for a
motor vehicle
must file
documentation
satisfactory to
the assessor
concerning the
disposition of
the vehicle. In
addition, a
vehicle that is
purchased after
the start of the
Grand List year
(October 1st)
will be subject
to a pro-rated
assessment and a
pro-rated tax
bill.
§12-71c.
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