Page 735

House Bill No. 5506

Public Act No. 22-118 735 of 739

November in writing, including by electronic filing if the municipality is able to and agrees to accept electronic filing under subsection [(d)] (e) of section 12-41. When the first day of November is a Saturday or Sunday, the declaration or extension request may be filed or postmarked the next business day following. The assessor may grant an extension of not more than forty-five days to file the declaration required pursuant to section 12-41 upon determination that there is good cause. Sec. 509. Section 12-43 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2022): Each owner of tangible personal property located in any town for three months or more during the assessment year immediately preceding any assessment day, who is a nonresident of such town, shall file a declaration of such personal property with the assessors of the town in which the same is located on such assessment day, if located in such town for three months or more in such year, otherwise, in the town in which such property is located for the three months or more in such year nearest to such assessment day, under the same provisions as apply to residents, and such personal property shall not be liable to taxation in any other town in this state. The declaration of each nonresident taxpayer shall contain the nonresident's post-office and street address. At least thirty days before the expiration of the time for filing such declaration, the assessors shall mail blank declaration forms to each nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, or send such forms electronically to such nonresident's electronic mail address or the electronic mail address of such nonresident's attorney or agent, provided such nonresident has requested, in writing, to receive such forms electronically. If the identity or mailing address of a nonresident taxpayer is not discovered until after the expiration of time for filing a declaration, the assessor shall, not later than ten days after determining