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Connecticut General Statutes
Title 12
Chapter 204
Conn. Gen. Stat. ch. 204
Local Levy and Collection of Taxes
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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.
12-129a
Moratorium on tax payment for persons over sixty-five.
Repealed
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.
12-129e and 12-129f
Failure to reapply for benefits. Grants to municipalities.
Repealed
12-129g
Appropriation.
12-129h and 12-129i
Tax relief for special tax. State reimbursement in lieu of tax.
Repealed
12-129j to 12-129m
State refunds of property tax payments to certain persons sixty-five or over.
Repealed
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.
12-143
Installment payments; priority of personal property taxes.
Repealed
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.
12-144d
Motor vehicle property tax due July first.
Repealed
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.
12-146c and 12-146d
Payments by residents in the armed forces called to active service for military action in Iraq or Afghanistan. Payments by residents who are spouses domiciled with members of the armed forces called to active service for military action in Iraq.
Repealed
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.
12-149
Lists of taxpayers to be preserved until settlement with collector.
Repealed
12-150
Penalty.
12-151
Record-receipt books.
Repealed
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.
12-156
Sale of equity or particular estate under tax levy.
Repealed
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.
12-160
Poor debtor's oath.
Repealed
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.