Connecticut General Statutes

Conn. Gen. Stat. § 12-49 (2026)

Lists to be verified

✓ current as of May 2026

Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

The assessors in each town shall require each person giving in a tax list to sign, date and deliver to them a statement upon such list in the following form; and each person giving in a tax list shall sign, date and deliver to the assessors a statement upon such list in said form:

I do hereby declare under penalty of false statement that the foregoing list, according to the best of my knowledge, remembrance and belief, is a true statement of all my property liable to taxation. I also declare under penalty of false statement that I have not conveyed or temporarily disposed of any estate for the purpose of evading the laws relating to the assessment and collection of taxes.

Dated at .... this .... day of ...., 20…

Each person signing and delivering to the assessors a false statement of the foregoing form shall be subject to the penalty provided for false statement. Any assessor failing to comply with the provisions of this section shall be fined not more than fifty dollars for each offense.

(1949 Rev., S. 1726; 1953, 1955, S. 1039d; 1971, P.A. 871, S. 81.)

History: 1971 act substituted “false statement” for “perjury” and “penalty” for “punishment by law”; (Revisor's note: In 2001 the reference in this section to the date “19..” was changed editorially by the Revisors to “20..” to reflect the new millennium).

What oath sufficient. 23 C. 148; 41 C. 206. When list made by authorized agent, valuation placed in list is not admissible in evidence as admission of owner unless special authority in agent to give valuation is shown. 106 C. 426. Oath does not embrace owner's valuation; hence false statement of valuation of property is not perjury; nor admissible to affect credibility. 108 C. 125. Cited. 127 C. 597; 240 C. 422.

Cited. 39 CS 142.

(Return to Chapter
Table of Contents)

(Return to
List of Chapters)

(Return to
List of Titles)

Notes of Decisions

Cited in 2 cases, 1982–1997 · leading case: United Illuminating Co. v. City of New Haven, 692 A.2d 742 (Conn. 1997).

Sort: Relevance Newest Treatment

United Illuminating Co. v. City of New Haven, 692 A.2d 742 (Conn. 1997). · cites it 3× “General Statutes § 12-49 provides: “Lists to be verified.”

Faith Ctr., Inc. v. City of Hartford, 473 A.2d 342 (Conn. Super. Ct. 1982). · cites it 2× “On October 30,1973, the plaintiff filed with the Hartford assessor a signed “Merchants and Traders Personal Property Schedule” (which contained a statement that the list contained all of the taxable property of the plaintiff as required by General Statutes § 12-49). The schedule…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.