how to tax new construction (and thereby purchasers of new construction) yet another way.  Is this where I pull out the argument that, “in this time of the housing market’s transition, this is not the time to put further strains on housing affordability”?I’ve read this bill four times now and still can’t understand why this is needed….  In addition to all other fees imposed by law, beginning July 1, 2008, every local building department shall charge and collect a fee for its issuance of a final certificate of occupancy for any building or any structure, as defined in § 36-97, that is neither exempt from taxation by law nor actually valued at less than $100,000 at the time such final certificate of occupancy is issued.  Each such fee shall become due and payable no later than 90 days from the date that the local building department issued the final certificate of occupancy associated with such fee.b.

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