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Conn. Gen. Stat. ch. 204 – Local Levy and Collection of Taxes | Midpage
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Connecticut General Statutes
Title 12
Chapter 204
Conn. Gen. Stat. ch. 204
Local Levy and Collection of Taxes
12-122
Selectmen to estimate town's expenses; tax levy to pay current expenses.
12-122a
Uniform city-wide mill rate for taxation of motor vehicles.
12-123
Selectmen to make rate bill when town fails to lay sufficient tax.
12-124
Abatement of taxes and interest.
12-124a
Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.
12-125
Abatement of taxes of corporations.
12-125a
Waiver of taxes on certain property held by suppliers of water.
12-125b
Exemption or abatement of tax on real property bought from the state by a municipality.
12-126
Abatement or refund of tax on tangible personal property assessed in more than one municipality.
12-127
Abatement or refund on proof of exempt status.
12-127a
Abatement of taxes on structures of historical or architectural merit.
12-128
Refund of tax erroneously collected from veterans and relatives.
12-129
Refund of excess payments.
12-129b
Real property tax relief for certain persons sixty-five years of age or over for claims filed on or before May 15, 1980.
12-129c
Application for real property tax relief for certain persons sixty-five years of age or over. Biennial requirements. Penalty for false affidavit or false statement.
12-129d
State payment in lieu of tax revenue.
12-129g
Appropriation.
12-129n
Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.
12-129o
Optional property tax relief by a municipality for certain elderly persons when special tax is levied.
12-129p
Maximum benefits for homeowner receiving tax relief under section 12-129b.
12-129q
Grants to property owners in special services districts.
12-129r
Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.
12-129s
Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.
12-129t
Municipal option to abate taxes on visitable housing.
12-129u
Municipal option to abate taxes on historic agricultural structures.
12-129v
Municipal option to provide residential property tax credit. Designation of community supporting organization.
12-130
Collectors; rate bills and warrants. Statements of state aid.
12-130a
Training, examination and certification of municipal tax collectors.
12-131
Special forms for assessment lists, abstract books and rate bills.
12-132
Form and tax warrant.
12-133
Taxes of subdivisions of towns.
12-134
Tax account and receipt to bear same number.
12-135
Execution of tax warrant. Collection by successor of collector.
12-136
Bonds of tax collectors. Appointment of new collector.
12-137
Appointment of acting tax collectors.
12-138
Collector to report to town clerk and assessor mistakes in assessments.
12-139
Collector's books open to public inspection.
12-140
Fees, costs and expenses of tax collectors and tax sales.
12-141
Collection of taxes: Definitions.
12-141a
Payment of municipal taxes by credit card, debit card or electronic payment services.
12-142
Installments; due date.
12-144
Payment of taxes of not more than one hundred dollars.
12-144a
Payment of tax on motor vehicles.
12-144b
Application of tax payments.
12-144c
Optional waiver of property tax under one hundred dollars.
12-145
Notice to pay taxes. Rate of interest when delinquent. Waiver.
12-146
Delinquent tax or installment. Interest. Waiver of interest.
12-146a
Withholding or revocation of municipal or district health department license or permit for failure to pay taxes or water, sewer or sanitation charges.
12-146b
Withholding of municipal payments for failure to pay property taxes.
12-146e
Payments by residents in the armed forces called to active service who are serving outside the state.
12-146f
Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.
12-147
Payment and deposit of moneys collected by collector. Treasurer to examine books.
12-148
Identification of taxpayers.
12-150
Penalty.
12-152
Tax on portion of property assessed as a whole.
12-153
Receipts for partial payments in cases of transfer.
12-154
Proceedings against collector for failure to pay taxes collected or to perform duties.
12-155
Demand and levy for the collection of taxes and water or sanitation charges.
12-157
Method of selling real estate for taxes.
12-158
Form of collector's deed. Liability of municipalities for breach of warranty.
12-159
Collector's deed as evidence. Irregularities.
12-159a
Court orders in actions to contest validity of collector's deed or to enjoin tax sale.
12-159b
Time for action contesting validity of collector's deed.
12-161
Collection by suit.
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.
12-162
Alias tax warrant. Service of warrants upon financial institutions. Request for information.
12-163
Jeopardy collection of taxes. Written notice.
12-163a
Receivership of rents for the collection of delinquent taxes.
12-164
Tax uncollectible after fifteen years. Interest on improvement liens.
12-165
Municipal suspense tax book.
12-166
Powers and duties of collector.
12-167
Reports of tax collectors.
12-167a
Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.
12-168
Tax collector not personally liable in the absence of negligence or wilful misconduct.
12-169
Payment of taxes due on Saturday, Sunday or legal holiday.
12-169a
Motor vehicle property tax check-off for local scholarship fund.
12-169b
Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes.
12-170
Penalty for official misconduct.