(a) A grant in lieu of taxes, payable pursuant to section 12-18b, to a member municipality of The Metropolitan District that fails to pay an amount assessed by said district for sewer use shall be withheld, in whole or in part, as follows: If any amount assessed by said district to such municipality on or after January first of a calendar year and due on or before September first of such year remains unpaid on September first of such year, a withholding of such grant equal to the sum of such unpaid amount, plus the amount due in October of such year and a surcharge equal to five per cent of the sum of such amounts. If, on or by December first of such year, such municipality remits payment for such unpaid assessment amounts, any amount withheld from such grant payment pursuant to this subsection shall be paid to such municipality. If, on or by December first of such year, such municipality fails to remit payment for such unpaid assessment amounts, the Secretary of the Office of Policy and Management shall remit to said district, on behalf of such municipality, an amount equal to such unpaid assessment amounts, and to such municipality, by December thirty-first of such year, an amount equal to the amount withheld from such grant payment pursuant to this subsection. The secretary may retain an amount equal to the five per cent surcharge withheld pursuant to this subsection.
(b) Any member municipality of The Metropolitan District that fails to timely pay an amount assessed by said district for sewer use during the current or prior fiscal year shall be ineligible for early disbursement of any grant from the municipal revenue sharing account such municipality may be entitled to pursuant to section 4-66l.
(P.A. 17-1, S. 4)
History: P.A. 17-1 effective May 16, 2017.
Structure Connecticut General Statutes
Chapter 201 - State and Local Revenue Services. Department of Revenue Services
Section 12-2b. - Duties of Secretary of Office of Policy and Management re municipal assessment.
Section 12-2c. - Certification of revaluation companies.
Section 12-2e. - Closing agreements.
Section 12-2f. - Service of notice by the commissioner.
Section 12-2g. - Sales tax rebate for eligible individuals.
Section 12-3. - Appointment and duties of Deputy Commissioner of Revenue Services.
Section 12-3a. - Penalty Review Committee. Waiver of penalties; appeals.
Section 12-3b. - Abatement Review Committee.
Section 12-3c. - Criminal history records checks.
Section 12-3d. - Deadline for penalty waiver request.
Section 12-3f. - Small and Medium-Sized Business Users Committee.
Section 12-4. - Proceedings against delinquent tax officers.
Section 12-5. - Fees for witnesses and service of subpoenas.
Section 12-6. - Audit of municipal accounts upon application of state's attorney.
Section 12-7. - Reports concerning assessments and collections.
Section 12-7a. - List of state taxes levied and delinquent taxpayers.
Section 12-7c. - Report on the overall incidence of certain taxes.
Section 12-8. - Recording and deposit of funds.
Section 12-9. - Local officials to file statements concerning taxes. Penalty.
Section 12-16. - Procedure against judge of probate for failure to furnish copies.
Section 12-17. - Inquiries concerning records of probate court.
Section 12-18. - Superior court may order compliance with statute.
Section 12-18a. - Grants to towns for property tax relief based on population.
Section 12-18b. - Grants in lieu of taxes for certain property.
Section 12-18c. - Select payment in lieu of taxes account. Distribution of funds.
Section 12-18d. - Transfers from the General Fund to the Municipal Revenue Sharing Fund.
Section 12-19. - Grants in lieu of taxes on state-owned property; land taken for flood control.
Section 12-19c. - Certification and payment to each town or borough.
Section 12-19f. - Allocation of payments in lieu of taxes for Torrington courthouse.
Section 12-20. - Grant in lieu of taxes on property in Madison.
Section 12-24b. - Inconsistent special acts repealed.
Section 12-25. - Confirmation of amount of unpaid taxes.
Section 12-26. - Equalization and adjustment of grand list.
Section 12-27. - Abstract book and lists.
Section 12-30a. - Imposition of interest. Determination of basis. Regulations.
Section 12-30b. - Limit on interest to be paid on certain tax overpayments.
Section 12-30c. - Penalty imposed on promoters of abusive tax shelters.
Section 12-31. - Examination of books and personnel of railroad and utility companies.
Section 12-32. - Suits not barred by neglect of commissioner.
Section 12-33. - Appeals from action of Commissioner of Revenue Services.
Section 12-33a. - Court waiver of interest on certain taxes due and unpaid prohibited.
Section 12-34. - Taking of acknowledgments by employees of Department of Revenue Services.