Connecticut Chapter 204 — Local Levy and Collection of Taxes (contains Secs. 12-122 to 12-170)
- Sec. 12-122. Selectmen to estimate town's expenses; tax levy to pay current expenses.
- Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles.
- Sec. 12-123. Selectmen to make rate bill when town fails to lay sufficient tax.
- Sec. 12-124. Abatement of taxes and interest.
- Sec. 12-124a. Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.
- Sec. 12-125. Abatement of taxes of corporations.
- Sec. 12-125a. Waiver of taxes on certain property held by suppliers of water.
- Sec. 12-126. Abatement or refund of tax on tangible personal property assessed in more than one municipality.
- Sec. 12-127. Abatement or refund on proof of exempt status.
- Sec. 12-127a. Abatement of taxes on structures of historical or architectural merit.
- Sec. 12-128. Refund of tax erroneously collected from veterans and relatives.
- Sec. 12-129. Refund of excess payments.
- Sec. 12-129a. Moratorium on tax payment for persons over sixty-five.
- Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over.
- Sec. 12-129c. Filing of affidavit, terminal date.
- Sec. 12-129d. State payment in lieu of tax revenue.
- Secs. 12-129e and 12-129f. Failure to reapply for benefits. Grants to municipalities.
- Sec. 12-129g. Appropriation.
- Secs. 12-129h and 12-129i. Tax relief for special tax. State reimbursement in lieu of tax.
- Secs. 12-129j to 12-129m. State refunds of property tax payments to certain persons sixty-five or over.
- Sec. 12-129n. Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.
- Sec. 12-129o. Optional property tax relief by a municipality for certain elderly persons when special tax is levied.
- Sec. 12-129p. Maximum benefits for homeowner receiving tax relief under section 12-129b.
- Sec. 12-129q. Grants to property owners in special services districts.
- Sec. 12-130. Collectors; rate bills and warrants. Statements of state aid.
- Sec. 12-130a. Training, examination and certification of municipal tax collectors.
- Sec. 12-131. Special forms for assessment lists, abstract books and rate bills.
- Sec. 12-132. Form and tax warrant.
- Sec. 12-133. Taxes of subdivisions of towns.
- Sec. 12-134. Tax account and receipt to bear same number.
- Sec. 12-135. Execution of tax warrant. Collection by successor or by executor or administrator of deceased collector.
- Sec. 12-136. Bonds of tax collectors. Appointment of new collector.
- Sec. 12-137. Appointment of acting tax collectors.
- Sec. 12-138. Collector to report to town clerk mistakes in assessment.
- Sec. 12-139. Collector's books open to public inspection.
- Sec. 12-140. Fees of tax collectors.
- Sec. 12-141. Collection of taxes; definitions.
- Sec. 12-141a. Payment of municipal taxes by credit card.
- Sec. 12-142. Installments; due date.
- Sec. 12-143. Installment payments; priority of personal property taxes.
- Sec. 12-144. Payment of taxes of not more than one hundred dollars.
- Sec. 12-144a. Payment of tax on motor vehicles.
- Sec. 12-144b. Tax payment applicable to oldest obligation on specific property.
- Sec. 12-144c. Optional waiver of property tax under twenty-five dollars.
- Sec. 12-144d. Motor vehicle property tax due July first.
- Sec. 12-145. Notice to pay taxes. Rate of interest when delinquent. Waiver.
- Sec. 12-146. Tax, when delinquent. Interest. Waiver of interest, when.
- Sec. 12-146a. Revocation of municipal and district health department permits for failure to pay personal property taxes.
- Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes.
- Sec. 12-146c. Payments by residents in the armed forces called to active service for military action against Iraq.
- Sec. 12-147. Collector to deliver money and lists to treasurer monthly. Treasurer to examine books.
- Sec. 12-148. Identification of taxpayers.
- Sec. 12-149. Lists of taxpayers to be preserved until settlement with collector.
- Sec. 12-150. Penalty.
- Sec. 12-151. Record-receipt books.
- Sec. 12-152. Tax on portion of property assessed as a whole.
- Sec. 12-153. Receipts for partial payments in cases of transfer.
- Sec. 12-154. Proceedings against negligent collector.
- Sec. 12-155. Demand and levy for the collection of taxes.
- Sec. 12-156. Sale of equity or particular estate under tax levy.
- Sec. 12-157. Method of selling real estate for taxes.
- Sec. 12-158. Form of collector's deed. Liability of municipalities for breach of warranty.
- Sec. 12-159. Collector's deed as evidence. Irregularities.
- Sec. 12-159a. Court orders in actions contesting validity of collector's deed. Lien.
- Sec. 12-159b. Time for action contesting validity of collector's deed.
- Sec. 12-160. Poor debtor's oath.
- Sec. 12-161. Collection by suit.
- Sec. 12-161a. In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred.
- Sec. 12-162. Alias tax warrant.
- Sec. 12-163. Jeopardy collection of taxes.
- Sec. 12-163a. Receivership of rents for the collection of delinquent taxes.
- Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens.
- Sec. 12-165. Municipal suspense tax book.
- Sec. 12-166. Powers and duties of collector.
- Sec. 12-167. Reports of tax collectors.
- Sec. 12-167a. Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.
- Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct.
- Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday.
- Sec. 12-169a. Motor vehicle property tax check-off for local scholarship fund.
- Sec. 12-170. Penalty for official misconduct.