Page 702

House Bill No. 5506

Public Act No. 22-118 702 of 739

vehicle which remains unpaid from any person against whom such tax has been assessed who makes application for registration for such motor vehicle. [Each such] (2) For assessment years commencing on and after October 1, 2023, notwithstanding the provisions of subsection (a) of this section, the Commissioner of Motor Vehicles, in consultation with the Treasurer and the Secretary of the Office of Policy and Management, may enter into an agreement with the tax collector of any city, town, borough or other taxing district whereby the commissioner shall collect any property tax or any installment thereof on any motor vehicle which remains unpaid from any person against whom such tax has been assessed who makes application for registration for such motor vehicle. (3) Any agreement entered into pursuant to subdivision (1) or (2) of this subsection shall include a procedure for the remission of taxes collected to the city, town, borough or other taxing district, on a regular basis, and may provide that a fee be paid by the city, town, borough or other taxing district to the commissioner to cover any costs associated with the administration of the agreement. In the event an agreement is in effect, the commissioner shall immediately issue a registration for a motor vehicle owned by a person against whom such tax has been assessed upon receipt of payment of such tax and a service fee of two dollars, in addition to the fee prescribed for the renewal of the registration. Sec. 498. Section 14-163 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2022, and applicable to assessment years commencing on or after October 1, 2023): (a) [The] (1) For assessment years commencing prior to October 1, 2023, 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