PocketLaw | Connecticut General Statutes | Local Levy and Collection

Local Levy and Collection of Taxes

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Selectmen to estimate town's expenses; tax levy to pay current expenses.

Section
12-122a

Uniform city-wide mill rate for taxation of motor vehicles.

Selectmen to make rate bill when town fails to lay sufficient tax.

Abatement of taxes and interest.

Section
12-124a

Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.

Abatement of taxes of corporations.

Section
12-125a

Waiver of taxes on certain property held by suppliers of water.

Section
12-125b

Exemption or abatement of tax on real property bought from the state by a municipality.

Abatement or refund of tax on tangible personal property assessed in more than one municipality.

Abatement or refund on proof of exempt status.

Section
12-127a

Abatement of taxes on structures of historical or architectural merit.

Refund of tax erroneously collected from veterans and relatives.

Refund of excess payments.

Section
12-129a

Moratorium on tax payment for persons over sixty-five.

Section
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.

Section
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.

Section
12-129d

State payment in lieu of tax revenue.

Sections
12-129e and 12-129f

Failure to reapply for benefits. Grants to municipalities.

Section
12-129g

Appropriation.

Sections
12-129h and 12-129i

Tax relief for special tax. State reimbursement in lieu of tax.

Sections
12-129j to 12-129m

State refunds of property tax payments to certain persons sixty-five or over.

Section
12-129n

Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.

Section
12-129o

Optional property tax relief by a municipality for certain elderly persons when special tax is levied.

Section
12-129p

Maximum benefits for homeowner receiving tax relief under section 12-129b.

Section
12-129q

Grants to property owners in special services districts.

Section
12-129r

Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.

Section
12-129s

Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.

Section
12-129t

Municipal option to abate taxes on visitable housing.

Section
12-129u

Municipal option to abate taxes on historic agricultural structures.

Section
12-129v

Municipal option to provide residential property tax credit. Designation of community supporting organization.

Collectors; rate bills and warrants. Statements of state aid.

Section
12-130a

Training, examination and certification of municipal tax collectors.

Special forms for assessment lists, abstract books and rate bills.

Form and tax warrant.

Taxes of subdivisions of towns.

Tax account and receipt to bear same number.

Execution of tax warrant. Collection by successor of collector.

Bonds of tax collectors. Appointment of new collector.

Appointment of acting tax collectors.

Collector to report to town clerk and assessor mistakes in assessments.

Collector's books open to public inspection.

Fees, costs and expenses of tax collectors and tax sales.

Collection of taxes: Definitions.

Section
12-141a

Payment of municipal taxes by credit card.

Installments; due date.

Installment payments; priority of personal property taxes.

Payment of taxes of not more than one hundred dollars.

Section
12-144a

Payment of tax on motor vehicles.

Section
12-144b

Application of tax payments.

Section
12-144c

Optional waiver of property tax under twenty-five dollars.

Section
12-144d

Motor vehicle property tax due July first.

Notice to pay taxes. Rate of interest when delinquent. Waiver.

Delinquent tax or installment. Interest. Waiver of interest.

Section
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.

Section
12-146b

Withholding of municipal payments for failure to pay property taxes.

Sections
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.

Section
12-146e

Payments by residents in the armed forces called to active service who are serving outside the state.

Payment and deposit of moneys collected by collector. Treasurer to examine books.

Identification of taxpayers.

Lists of taxpayers to be preserved until settlement with collector.

Penalty.

Record-receipt books.

Tax on portion of property assessed as a whole.

Receipts for partial payments in cases of transfer.

Proceedings against collector for failure to pay taxes collected or to perform duties.

Demand and levy for the collection of taxes and water or sanitation charges.

Sale of equity or particular estate under tax levy.

Method of selling real estate for taxes.

Form of collector's deed. Liability of municipalities for breach of warranty.

Collector's deed as evidence. Irregularities.

Section
12-159a

Court orders in actions to contest validity of collector's deed or to enjoin tax sale.

Section
12-159b

Time for action contesting validity of collector's deed.

Poor debtor's oath.

Collection by suit.

Section
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.

Alias tax warrant. Service of warrants upon financial institutions. Request for information.

Jeopardy collection of taxes. Written notice.

Section
12-163a

Receivership of rents for the collection of delinquent taxes.

Tax uncollectible after fifteen years. Interest on improvement liens.

Municipal suspense tax book.

Powers and duties of collector.

Reports of tax collectors.

Section
12-167a

Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.

Tax collector not personally liable in the absence of negligence or wilful misconduct.

Payment of taxes due on Saturday, Sunday or legal holiday.

Section
12-169a

Motor vehicle property tax check-off for local scholarship fund.

Section
12-169b

Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes.

Penalty for official misconduct.