Any municipality, as defined in subsection (a) of section 12-41, or any district health department, formed under chapter 368f, may withhold or revoke any license or permit, issued by such municipality or district health department, to operate a business enterprise if any taxes or water, sewer or sanitation charges levied by a water pollution control authority or such municipality or, in the case of a district department of health, by any constituent municipality of such district, against any property owned by or used in such business enterprise are delinquent and have been so delinquent for a period of not less than one year.
(1971, P.A. 354; P.A. 13-276, S. 24; P.A. 15-156, S. 3.)
History: P.A. 13-276 replaced “personal property used in such business enterprise” with “any property owned by or used in such business enterprise”; P.A. 15-156 added reference to water, sewer or sanitation charges and reference to a water pollution control authority.
Structure Connecticut General Statutes
Chapter 204 - Local Levy and Collection of Taxes
Section 12-122. - 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.
Section 12-123. - Selectmen to make rate bill when town fails to lay sufficient tax.
Section 12-124. - Abatement of taxes and interest.
Section 12-125. - Abatement of taxes of corporations.
Section 12-125a. - Waiver of taxes on certain property held by suppliers of water.
Section 12-127. - Abatement or refund on proof of exempt status.
Section 12-127a. - Abatement of taxes on structures of historical or architectural merit.
Section 12-128. - Refund of tax erroneously collected from veterans and relatives.
Section 12-129. - Refund of excess payments.
Section 12-129a. - Moratorium on tax payment for persons over sixty-five.
Section 12-129d. - State payment in lieu of tax revenue.
Section 12-129e and 12-129f. - Failure to reapply for benefits. Grants to municipalities.
Section 12-129g. - Appropriation.
Section 12-129h and 12-129i. - Tax relief for special tax. State reimbursement in lieu of tax.
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 12-129t. - Municipal option to abate taxes on visitable housing.
Section 12-129u. - Municipal option to abate taxes on historic agricultural structures.
Section 12-130. - Collectors; rate bills and warrants. Statements of state aid.
Section 12-130a. - Training, examination and certification of municipal tax collectors.
Section 12-131. - Special forms for assessment lists, abstract books and rate bills.
Section 12-132. - Form and tax warrant.
Section 12-133. - Taxes of subdivisions of towns.
Section 12-134. - Tax account and receipt to bear same number.
Section 12-135. - Execution of tax warrant. Collection by successor of collector.
Section 12-136. - Bonds of tax collectors. Appointment of new collector.
Section 12-137. - Appointment of acting tax collectors.
Section 12-138. - Collector to report to town clerk and assessor mistakes in assessments.
Section 12-139. - Collector's books open to public inspection.
Section 12-140. - Fees, costs and expenses of tax collectors and tax sales.
Section 12-141. - Collection of taxes: Definitions.
Section 12-141a. - Payment of municipal taxes by credit card.
Section 12-142. - Installments; due date.
Section 12-143. - Installment payments; priority of personal property taxes.
Section 12-144. - 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 one hundred dollars.
Section 12-144d. - Motor vehicle property tax due July first.
Section 12-145. - Notice to pay taxes. Rate of interest when delinquent. Waiver.
Section 12-146. - Delinquent tax or installment. Interest. Waiver of interest.
Section 12-146b. - Withholding of municipal payments for failure to pay property taxes.
Section 12-147. - Payment and deposit of moneys collected by collector. Treasurer to examine books.
Section 12-148. - Identification of taxpayers.
Section 12-149. - Lists of taxpayers to be preserved until settlement with collector.
Section 12-151. - Record-receipt books.
Section 12-152. - Tax on portion of property assessed as a whole.
Section 12-153. - Receipts for partial payments in cases of transfer.
Section 12-155. - Demand and levy for the collection of taxes and water or sanitation charges.
Section 12-156. - Sale of equity or particular estate under tax levy.
Section 12-157. - Method of selling real estate for taxes.
Section 12-158. - Form of collector's deed. Liability of municipalities for breach of warranty.
Section 12-159. - Collector's deed as evidence. Irregularities.
Section 12-159b. - Time for action contesting validity of collector's deed.
Section 12-160. - Poor debtor's oath.
Section 12-161. - Collection by suit.
Section 12-163. - Jeopardy collection of taxes. Written notice.
Section 12-163a. - Receivership of rents for the collection of delinquent taxes.
Section 12-164. - Tax uncollectible after fifteen years. Interest on improvement liens.
Section 12-165. - Municipal suspense tax book.
Section 12-166. - Powers and duties of collector.
Section 12-167. - Reports of tax collectors.
Section 12-169. - Payment of taxes due on Saturday, Sunday or legal holiday.
Section 12-169a. - Motor vehicle property tax check-off for local scholarship fund.