# Conn. Gen. Stat. § 12-42: Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-42

## Section

- **Citation:** Conn. Gen. Stat. § 12-42
- **Heading:** Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 203 / Section 12-42

## Text

(b) If no declaration is filed, the assessor shall fill out a declaration including all property that the assessor has reason to believe is owned by the person for whom such declaration is prepared, liable to taxation, at the percentage of its actual valuation, as determined by the assessor in accordance with the provisions of sections 12-63 and 12-71 , from the best information the assessor can obtain, and add thereto twenty-five per cent of such assessment.

See Sec. 12-54 re assessors' examination of persons failing to return list of taxable property.

Irregularities in perfecting grand list. 30 C. 394. One giving in list estopped from claiming listed property is not taxable. 30 C. 398; 51 C. 259. Listing of real property against nonresident bankrupt corporation before assignment recorded here, good. 36 C. 283. Assessors having information sufficient to found honest belief may fill out list for negligent taxpayer. 54 C. 436. They may do so without learning of or specifying particular property. Id., 440; 58 C. 269. Under former law, nonresidents not liable to ten per cent addition. 56 C. 351; 89 C. 437. Effect of assessors' action in adding property. Id., 438. Reference to previous list is insufficient description. 103 C. 152. Where assessors make out list, property must be listed in separate parcels; mandamus lies to compel performance of such duty. 104 C. 546, 547. Owner's valuation not required. 108 C. 125. Burden is on property owner to furnish facts. 117 C. 393. Cited. 123 C. 546; 147 C. 262; 212 C. 167; Id., 639; 232 C. 335; 240 C. 192; Id., 422.

## Nearby sections

- [Conn. Gen. Stat. § 12-40 Sec. 12-40. Notice requiring declaration of personal property.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40.md)
- [Conn. Gen. Stat. § 12-40a Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40a.md)
- [Conn. Gen. Stat. § 12-41 Sec. 12-41. Filing of declaration.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-41.md)
- [Conn. Gen. Stat. § 12-42 Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-42.md)
- [Conn. Gen. Stat. § 12-43 Sec. 12-43. Property of nonresidents.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-43.md)
- [Conn. Gen. Stat. § 12-45 Sec. 12-45. Return to assessors of personalty in trust.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-45.md)
- [Conn. Gen. Stat. § 12-47 Sec. 12-47. Listing of estates of insolvent debtors and decedents.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-47.md)
- [Conn. Gen. Stat. § 12-48 Sec. 12-48. Tenant for life or years to list property.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-48.md)
- [Conn. Gen. Stat. § 12-49 Sec. 12-49. Lists to be verified.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-49.md)
- [Conn. Gen. Stat. § 12-53 Sec. 12-53. Addition of omitted property. Audits. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-53.md)
- [Conn. Gen. Stat. § 12-53a Sec. 12-53a. Assessment and taxation of new real estate construction.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-53a.md)
- [Conn. Gen. Stat. § 12-55 Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-55.md)
- [Conn. Gen. Stat. § 12-57 Sec. 12-57. Certificates of correction. Application for refund.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-57.md)
- [Conn. Gen. Stat. § 12-57a Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-57a.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-42. Check the current official text before relying on it. Not legal advice.