Sec. 15-155. Fees for numbering and registration of vessels. Certain amounts to be allocated to boating account and additional amounts to towns, in lieu of property tax on vessels. - Connecticut Statutes

      Sec. 15-155. Fees for numbering and registration of vessels. Certain amounts to be allocated to boating account and additional amounts to towns, in lieu of property tax on vessels. (a) All revenue received by the state, annually, for the twelve-month period from November first to October thirty-first, inclusive, in fees for the numbering and registration of vessels under section 15-144 shall be paid to the Treasurer and allocated and distributed as follows: (1) The first one million dollars, and any balance in excess of the amounts required under subdivision (2) of this subsection, shall be deposited in the Conservation Fund and credited to the separate account known as the boating account and (2) an amount equal to the amount of property tax paid on vessels on the assessment list of October 1, 1978, in each town, as defined in section 15-127, to the extent such revenue is sufficient, shall be distributed to such towns in lieu of property tax on vessels in the manner set forth and as determined by section 15-155b. The boating account shall be an account of the Conservation Fund. In the event that total revenue from such fees for any period of twelve months from November first to October thirty-first next following, inclusive, is less than the amount necessary to credit the sum of one million dollars to the boating account, as provided under subdivision (1) of this subsection, and make such distribution equivalent to the total of certain property taxes paid on vessels in each town, as provided under subdivision (2) of this subsection, the additional amount necessary to provide for such credit and payment in full shall be allocated for such purpose from any unallocated funds in the boating account, as determined immediately following the end of such period of twelve months.

      (b) The boating account shall be used for the following purposes: (1) All expenses incurred by the Commissioner of Motor Vehicles and the Commissioner of Environmental Protection in the administration and enforcement of this part and the laws and regulations of the state respecting boating safety and water pollution from vessels, and any payments in accordance with subsection (a) of this section that may be necessary for purposes of the distribution to towns in lieu of property tax on vessels. (2) Expenditures for boating safety, boating education, marine patrols and enforcement training programs, and for the acquisition, construction, maintenance and improvement of recreational and navigational facilities related to boating. (3) Any town which incurs expenses in the enforcement of this part or any law or regulation of the state respecting boating safety, vessel theft prevention or recovery, search and rescue or water pollution from vessels shall be entitled to reimbursement from such moneys in said account as are not provided for under subdivision (2) of this subsection. On or before the first day of December each year, each town desiring such reimbursement shall submit its request to the Commissioner of Environmental Protection with a verified statement of expenses so incurred during the preceding year. Upon receipt of such request on a form prescribed by the Commissioner of Environmental Protection said commissioner shall allow such expenses as he finds were reasonable and necessary and shall certify such amounts to the Comptroller for payment to the requesting town. If funds are insufficient to reimburse in full each town so applying, reimbursement shall be made on a pro rata basis. The determination of the amounts available for reimbursement under this subsection shall be made by the Commissioner of Environmental Protection annually in the month of November. (4) The balance of such revenue remaining after payment of the foregoing expenses shall be allocated for use of the several towns for boating safety education and for the construction, maintenance and improvement of boating facilities. Any town desiring to obtain such funds shall apply to the Commissioner of Environmental Protection, giving such information about the proposed use as he may require. Said commissioner may approve payment to any municipality, in amounts not exceeding two thousand dollars per town per year, upon satisfactory evidence that the proposed use has been approved as prescribed by law by the legislative body of the requesting town, that it is needed for the safety or convenience of the boating public, that it is not in conflict with any program planned or undertaken by any agency of the state and that it will not adversely affect any privately-owned and operated boating facility.

      (c) The Commissioners of Environmental Protection and Motor Vehicles shall annually on or before December thirty-first, submit separate reports to the joint standing committee of the General Assembly having cognizance of matters relating to state finance, revenue and bonding, on the operation of the boating account. The report shall contain a detailed statement of expenditures related to each of the purposes set forth in subsection (b) for the twelve-month period ending October thirty-first, a projected budget for such purposes for the next succeeding twelve-month period and recommendations, if any, concerning the operation of the account and the boating safety and enforcement programs.

      (1961, P.A. 506, S. 22; 1963, P.A. 564, S. 2; 1971, P.A. 872, S. 392; P.A. 73-257, S. 20, 27; P.A. 76-365, S. 1, 2; P.A. 81-423, S. 15, 25; P.A. 82-436, S. 5, 11; 82-472, S. 49, 183; P.A. 83-266, S. 1, 4; 83-587, S. 30, 96; P.A. 84-495, S. 2, 4; P.A. 86-418, S. 2, 3; P.A. 94-130, S. 10.)

      History: 1963 act provided revenue be maintained in separate fund, that 10% be retained against future administrative expenses and that town reimbursement should be only from the balance, and it further provided for pro rata reimbursement of towns where funds were insufficient to pay in full and stated that amounts available for reimbursement to be made from balance remaining after fiscal year in Subdiv. (2); 1971 act replaced "commission", referring to boating commission, with "commissioner", referring to commissioner of environmental protection; P.A. 73-257 clarified expenses which may be incurred, added reference to commissioner of motor vehicles and replaced "commissioner" with "commissioner of environmental protection" to avoid confusion; P.A. 76-365 amended Subdiv. (a) to add proviso re confidentiality of information; P.A. 81-423 provided for allocation of vessel registration fees for purposes of administration and enforcement of registration requirements, boating safety and the distribution to towns in lieu of property tax on vessels and added Subsec. (c) re disposition of balance remaining after distribution requirements met, effective July 1, 1981, and applicable in any municipality to assessment year commencing October 1, 1981, and thereafter; P.A. 82-436 amended Subsec. (a) by increasing the amount credited to the boating fund annually from $600,000 to $800,000 and adding reference to the definition in Sec. 15-127 with respect to "town" as used in this section, and amended Subsec. (c) by eliminating the refund provision which would have been implemented in the event funds from fee collection were available after distributions in accordance with Subsecs. (a) and (b), resulting in distribution of the entire amount of any such excess in accordance with the credit procedure in Subsec. (c); P.A. 82-472 made a technical correction; P.A. 83-266 amended Subsec. (b) to provide that determination of the amount in boating fund available for reimbursement to towns for expenses incurred in enforcement of boating laws shall be made by commissioner of environmental protection annually in November; P.A. 83-587 made technical change; P.A. 84-495 provided that the first $1,000,000 in fees for the numbering and registration of vessels in any year shall be allocated to the boating fund and that the system of credits against future registrations be deleted in Subsec. (c) and in lieu thereof annual reports are to be required from the commissioners of environmental protection and motor vehicles concerning the operation and financial status of the boating fund; P.A. 86-418 amended Subsec. (a) to authorize allocation of amounts from unallocated funds of the boating fund if fees paid are less than the amounts specified in Subdivs. (1) and (2) of this Subsec., and amended Subsec. (b) to authorize expenditures from the boating fund for payments for distribution to towns in lieu of property taxes on vessels and for boating education and marine patrols, effective June 10, 1986, with respect to fiscal years ending on or after October 31, 1985, for boat registration fees; P.A. 94-130 changed name of fund from "boating fund" to "boating account" and made said account an account of the Conservation Fund.