2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 204 - Local Levy and Collection of Taxes
Section 12-146e - Payments by residents in the armed forces called to active service who are serving outside the state.
Notwithstanding the provisions of section 12-146, a municipality may, upon approval by its legislative body or, in any town in which the legislative body is a town meeting, by the board of selectmen of such municipality, elect to not charge or collect interest for a period of one year on any property tax or any installment or part thereof that is payable by any resident of the state who (1) is a member of the armed forces of the United States or of any state or of any reserve component thereof, (2) has been called to active service in the armed forces of the United States, and (3) is serving outside the state on the final day that payment of such property tax or installment or part thereof is due.
(P.A. 11-62, S. 1.)
History: P.A. 11-62 effective October 1, 2011, and applicable to assessment years commencing on or after that date.
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