§ 923. Duplicate tax statements for elderly and disabled property\nowners. 1. Definitions. For purposes of this section:\n (a) "eligible taxpayer" shall mean a senior citizen or disabled\nowner-occupant of residential real property consisting of no more than\nthree family dwelling units;\n (b) "disabled" shall mean (i) a physical or mental impairment,\nincluding, but not limited to, those of neurological, emotional or\nsensory origins, which substantially limits one or more of such person's\nmajor life activities;
(ii)a record of such an impairment; or (iii) is\nregarded as having such an impairment as certified by a licensed\nphysician of this state;\n (c) "enforcing officer" shall mean the officer responsible to enforce\nthe collection of unpaid real property taxes;\n (d) "senior
Free access — add to your briefcase to read the full text and ask questions with AI
§ 923. Duplicate tax statements for elderly and disabled property\nowners. 1. Definitions. For purposes of this section:\n (a) "eligible taxpayer" shall mean a senior citizen or disabled\nowner-occupant of residential real property consisting of no more than\nthree family dwelling units;\n (b) "disabled" shall mean (i) a physical or mental impairment,\nincluding, but not limited to, those of neurological, emotional or\nsensory origins, which substantially limits one or more of such person's\nmajor life activities; (ii) a record of such an impairment; or (iii) is\nregarded as having such an impairment as certified by a licensed\nphysician of this state;\n (c) "enforcing officer" shall mean the officer responsible to enforce\nthe collection of unpaid real property taxes;\n (d) "senior citizen" shall mean a person who is sixty-five years of\nage or older as of the last date on which an application pursuant to\nthis section may be made.\n 2. An eligible taxpayer may request a duplicate tax statement and a\nduplicate copy of any statement relative to unpaid real property taxes\nwhich are required by this chapter or any special act, local law,\ncharter or administrative code to be sent to an adult third party. Such\nrequest shall be made on a form prescribed by the commissioner and shall\nbe submitted to the collecting officer of the municipal corporation in\nwhich the eligible taxpayer resides no later than the date adopted by\nthe legislative body of such municipal corporation pursuant to section\nnine hundred twenty-two of this title. Such form shall provide a section\nwhereby the designated third party shall authorize consent to such\ndesignation. Such request for a duplicate tax statement and a duplicate\ncopy of any statement relative to unpaid real property taxes shall be\neffective upon receipt by the collecting officer.\n 3. The collecting officer shall maintain a list of all eligible\nproperty owners residing in such municipal corporation who have\nrequested duplicate tax statements and a duplicative copy of any\nstatement relative to unpaid real property taxes. The collecting officer\nshall forward a copy of the eligible taxpayer's request to the enforcing\nofficer of such municipal corporation, who shall maintain a list of such\neligible taxpayers for the purposes of complying with the provisions of\nthis section.\n 4. A duplicate tax statement shall be sent by the collecting officer\nto the third party designated by an eligible taxpayer at the same time\nand in the same manner as the statement of taxes is given to the\neligible taxpayer. Such duplicate tax statement shall carry the\nfollowing legend, either imprinted thereon or on an enclosure:\n "Duplicate Tax Statement. This statement is sent to you at the request\nof the property owner shown on the statement in the expectation that you\nwill help the property owner avoid late payment of the enclosed tax\nbill, although you are under no legal obligation to do so. Your\ncooperation and assistance are greatly appreciated."\n 5. A duplicate copy of any statement relative to unpaid taxes required\nby this chapter or any special act, local law, charter or administrative\ncode shall be mailed to the third party designated by the eligible\ntaxpayer at the same time and in the same form as the statement of\nunpaid taxes is given to the eligible taxpayer. Such duplicate copy of\nsuch statement shall carry the following legend, either imprinted\nthereon or on an enclosure:\n "Duplicate Delinquency Statement. This statement is sent to you at the\nrequest of the property owner shown on the statement in the expectation\nthat you will help the property owner to make payment of the delinquent\ntaxes indicated on the enclosed notice of delinquency, although you are\nunder no legal obligation to do so. Your cooperation and assistance are\ngreatly appreciated."\n 6. Failure to mail any duplicate statement required by this section,\nor the failure of any third party to receive the same, shall not affect\nthe validity of the levy, collection or enforcement of such taxes.\n