The fact that you demolished a building does not automatically qualify you for an assessment reduction of that building. A simple "tear-down" does not qualify. There must have been damage of such a nature that the building was no longer inhabitable and was condemned by the Building Inspector.
Pursuant to Section 12-64a of the Connecticut General Statutes, all of the following conditions must be satisfied before a buildings assessment may be prorated:
1. The building must be "so damaged" as to require total reconstruction before it may be used for any purpose related to its use prior to such damage..."; and
2. "...the owner provides for (the) complete demolition of such building...";' and
3. The demolition material must be removed from the site or used as fill on that site; and
4. The Town's Building Inspector must approve of the removal of the demolition material and
the re-grading of the site.
If all of the above conditions are satisfied then the buildings assessment is prorated as follows:
If the fire or weather damage occurs before June 3 (For example say 2003):
And if the "complete demolition, removal and grading to the satisfaction of the building inspector" is completed within 120 days of the event, then the assessment for the damaged building can be prorated.
But if the "complete demolition, removal and grading to the satisfaction of the building inspector" is not completed within 120 days of the event, then the assessment for the damaged building can not be prorated but the assessment for the damaged building will be removed from the October 1, 2003 Grand List if the "complete demolition, removal and grading to the satisfaction of the building inspector" occurs before October 1st, 2003.
If the fire or weather damage occurs after June 3 (For example say 2003):
And if the "complete demolition, removal and grading to the satisfaction of the building inspector" occurs after October 1st, 2003 but is completed within 120 days of the event, then the assessment for the damaged building will be removed from the October 1, 2003 Grand List.
But if the "complete demolition, removal and grading to the satisfaction of the building inspector" occurs after October 1st, 2003 but is not completed within 120 days of the event, then the assessment for the damaged building will not be removed from the October 1, 2003 Grand List.
And if the "complete demolition, removal and grading to the satisfaction of the building inspector" occurs before October 1st, 2003, then the assessment for the damaged building will be removed from the October 1, 2003 Grand List.
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