There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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