Page 722
House Bill No. 5506
Public Act No. 22-118 722 of 739
on any declaration or report filed pursuant to section 12-41, 12-43 or 12- 57a. If a motor vehicle or snowmobile is registered in a town in which it is not subject to taxation, pursuant to the provisions of subdivision [(4)] (5) of this [section] subsection, the assessor of the town in which such vehicle is subject to taxation shall notify the assessor of the town in which such vehicle is registered of the name and address of the owner of such motor vehicle or snowmobile, the vehicle identification number and the town in which such vehicle is subject to taxation. The assessor of the town in which said vehicle is registered and the assessor of the town in which said vehicle is subject to taxation shall cooperate in administering the provisions of this section concerning the listing of such vehicle for property tax purposes. (B) For assessment years commencing on or after October 1, 2023, information concerning any vehicle subject to taxation in a town other than the town in which it is registered may be included on any declaration or report filed pursuant to section 12-41, 12-43 or 12-57a. If a motor vehicle is listed in a town in which it is not subject to taxation, pursuant to the provisions of subdivision (5) of this subsection, the assessor of the town in which such vehicle is listed shall notify the assessor of the town in which such vehicle is listed of the name and address of the owner of such motor vehicle, the vehicle identification number and the town in which such vehicle is taxed. The assessor of the town in which said vehicle is registered and the assessor of the town in which said vehicle is listed shall cooperate in administering the provisions of this section concerning the listing of such vehicle for property tax purposes. Sec. 504. Section 12-71b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2022, and applicable to assessment years commencing on or after October 1, 2023): (a) [Any] (1) For assessment years commencing prior to October 1, 2023, any person who owns a motor vehicle which is not registered with