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Section 12-122. - Selectmen to estimate town's expenses; tax levy to pay current expenses. - The selectmen of each town, in their annual report to...
Section 12-122a. - Uniform city-wide mill rate for taxation of motor vehicles. - Any municipality which has more than one taxing district may...
Section 12-123. - Selectmen to make rate bill when town fails to lay sufficient tax. - When any town has failed to lay necessary taxes or...
Section 12-124. - Abatement of taxes and interest. - The selectmen of towns, the mayor and aldermen of cities,...
Section 12-124a. - Municipal option to abate taxes on residence exceeding eight per cent of occupants' income. - (a) Any municipality may, upon approval by its legislative body...
Section 12-125. - Abatement of taxes of corporations. - If any corporation carrying on business in this state is...
Section 12-125a. - Waiver of taxes on certain property held by suppliers of water. - Any municipality may, upon approval by its legislative body, or...
Section 12-125b. - Exemption or abatement of tax on real property bought from the state by a municipality. - Any municipality that purchases a parcel of land, or a...
Section 12-126. - Abatement or refund of tax on tangible personal property assessed in more than one municipality. - If any tangible personal property is assessed in more than...
Section 12-127. - Abatement or refund on proof of exempt status. - Any person who has been unable to submit evidence of...
Section 12-127a. - Abatement of taxes on structures of historical or architectural merit. - (a) Any municipality may by ordinance provide for the abatement...
Section 12-128. - Refund of tax erroneously collected from veterans and relatives. - The amount of any tax which has been collected erroneously...
Section 12-129. - Refund of excess payments. - Any person, firm or corporation who pays any property tax...
Section 12-129a. - Moratorium on tax payment for persons over sixty-five. - Section 12-129a is repealed. (February, 1965, P.A. 386, S. 3;...
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. - (a) An owner of real property or any tenant for...
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. - (a) No claim shall be accepted under section 12-129b unless...
Section 12-129d. - State payment in lieu of tax revenue. - (a) On or before January first, annually, the tax collector...
Section 12-129e and 12-129f. - Failure to reapply for benefits. Grants to municipalities. - Sections 12-129e and 12-129f are repealed. (1969, P.A. 814, S....
Section 12-129g. - Appropriation. - Obsolete. (1969, P.A. 814, S. 17.)
Section 12-129h and 12-129i. - Tax relief for special tax. State reimbursement in lieu of tax. - Sections 12-129h and 12-129i are repealed, effective June 3, 1999....
Section 12-129j to 12-129m. - State refunds of property tax payments to certain persons sixty-five or over. - Sections 12-129j to 12-129m, inclusive, are repealed. (P.A. 73-650, S....
Section 12-129n. - Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled. - (a) Any municipality may, by vote of its legislative body...
Section 12-129o. - Optional property tax relief by a municipality for certain elderly persons when special tax is levied. - (a) Whenever a special tax is levied on real property...
Section 12-129p. - Maximum benefits for homeowner receiving tax relief under section 12-129b. - (a) Notwithstanding the provisions of sections 12-129b to 12-129d, inclusive,...
Section 12-129q. - Grants to property owners in special services districts. - (a) In each tax year any municipality may, by vote...
Section 12-129r. - Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality. - (a) As used in this section: (1) “Municipality” means any...
Section 12-129s. - Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars. - Any municipality may, by vote of its legislative body or,...
Section 12-129t. - Municipal option to abate taxes on visitable housing. - As used in this section, “visitable housing” means one-to-four family...
Section 12-129u. - Municipal option to abate taxes on historic agricultural structures. - (a) As used in this section: (1) “Municipality” means any...
Section 12-129v. - Municipal option to provide residential property tax credit. Designation of community supporting organization. - (a) As used in this section: (1) “Residential property” means...
Section 12-130. - Collectors; rate bills and warrants. Statements of state aid. - (a) When any community, authorized to raise money by taxation,...
Section 12-130a. - Training, examination and certification of municipal tax collectors. - (a) There shall be established a committee for the purpose...
Section 12-131. - Special forms for assessment lists, abstract books and rate bills. - The term “rate maker” means the person or board authorized...
Section 12-132. - Form and tax warrant. - Warrants for the collection of taxes may be in the...
Section 12-133. - Taxes of subdivisions of towns. - School district, fire district and highway taxes or taxes of...
Section 12-134. - Tax account and receipt to bear same number. - Each assessor or rate maker shall assign a number to...
Section 12-135. - Execution of tax warrant. Collection by successor of collector. - (a) Any collector of taxes, and any state marshal or...
Section 12-136. - Bonds of tax collectors. Appointment of new collector. - The collector of taxes of each town, city or borough...
Section 12-137. - Appointment of acting tax collectors. - When the tax collector of any town, city, borough, fire...
Section 12-138. - Collector to report to town clerk and assessor mistakes in assessments. - The collector of town taxes in each town shall report...
Section 12-139. - Collector's books open to public inspection. - The tax books of any collector of any municipality or...
Section 12-140. - Fees, costs and expenses of tax collectors and tax sales. - The fee of collectors for issuing an alias tax warrant...
Section 12-141. - Collection of taxes: Definitions. - Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes...
Section 12-141a. - Payment of municipal taxes by credit card. - Any municipality may allow the payment of taxes, penalties, interest...
Section 12-142. - Installments; due date. - The legislative body of each municipality, upon approving any budget...
Section 12-143. - Installment payments; priority of personal property taxes. - Section 12-143 is repealed, effective October 1, 2013. (1949 Rev.,...
Section 12-144. - Payment of taxes of not more than one hundred dollars. - Any property tax due in any municipality of this state...
Section 12-144a. - Payment of tax on motor vehicles. - Irrespective of the provisions of sections 12-142 and 12-144, the...
Section 12-144b. - Application of tax payments. - Except as otherwise provided by the general statutes, all payments...
Section 12-144c. - Optional waiver of property tax under one hundred dollars. - Any municipality may waive any property tax due in an...
Section 12-144d. - Motor vehicle property tax due July first. - Section 12-144d is repealed. (P.A. 76-338, S. 5, 8; P.A....
Section 12-145. - Notice to pay taxes. Rate of interest when delinquent. Waiver. - The tax collector of each municipality shall, at least five...
Section 12-146. - Delinquent tax or installment. Interest. Waiver of interest. - Unless the context otherwise requires, wherever used in this section,...
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. - Any municipality, as defined in subsection (a) of section 12-41,...
Section 12-146b. - Withholding of municipal payments for failure to pay property taxes. - Any municipality, as defined in subsection (a) of section 12-41,...
Section 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 fo... - Sections 12-146c and 12-146d are repealed, effective October 1, 2016....
Section 12-146e. - Payments by residents in the armed forces called to active service who are serving outside the state. - Notwithstanding the provisions of section 12-146, a municipality shall not...
Section 12-146f. - Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club. - Notwithstanding the provisions of the general statutes or of any...
Section 12-147. - Payment and deposit of moneys collected by collector. Treasurer to examine books. - Except as otherwise provided by law, each tax collector shall,...
Section 12-148. - Identification of taxpayers. - (a) Notwithstanding the provisions of any general statute or special...
Section 12-149. - Lists of taxpayers to be preserved until settlement with collector. - Section 12-149 is repealed, effective October 1, 2013. (1949 Rev.,...
Section 12-150. - Penalty. - Any person who violates any provision of section 12-134, 12-147...
Section 12-151. - Record-receipt books. - Section 12-151 is repealed, effective October 1, 2013. (1949 Rev.,...
Section 12-152. - Tax on portion of property assessed as a whole. - The assessors of any town in which property is located,...
Section 12-153. - Receipts for partial payments in cases of transfer. - Whenever a partial payment is made on any tax account...
Section 12-154. - Proceedings against collector for failure to pay taxes collected or to perform duties. - If any collector of taxes fails to pay taxes collected...
Section 12-155. - Demand and levy for the collection of taxes and water or sanitation charges. - (a) If any person fails to pay any tax, or...
Section 12-156. - Sale of equity or particular estate under tax levy. - Section 12-156 is repealed, effective July 6, 1995, and applicable...
Section 12-157. - Method of selling real estate for taxes. - (a) When a collector levies one or more tax warrants...
Section 12-158. - Form of collector's deed. Liability of municipalities for breach of warranty. - (a) The deed given by any collector for real estate...
Section 12-159. - Collector's deed as evidence. Irregularities. - Any deed, or the certified copy of the record of...
Section 12-159a. - Court orders in actions to contest validity of collector's deed or to enjoin tax sale. - (a) In any action brought to prove the invalidity of...
Section 12-159b. - Time for action contesting validity of collector's deed. - No action alleging the invalidity of a collector's deed, substantially,...
Section 12-160. - Poor debtor's oath. - Section 12-160 is repealed. (1949 Rev., S. 1841; 1971, P.A....
Section 12-161. - Collection by suit. - All taxes properly assessed shall become a debt due from...
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. - In the institution of proceedings by any municipality to enforce...
Section 12-162. - Alias tax warrant. Service of warrants upon financial institutions. Request for information. - (a) Any collector of taxes, in the execution of tax...
Section 12-163. - Jeopardy collection of taxes. Written notice. - (a) If, between the assessment date and the tax due...
Section 12-163a. - Receivership of rents for the collection of delinquent taxes. - (a) Any municipality may petition the Superior Court or a...
Section 12-164. - Tax uncollectible after fifteen years. Interest on improvement liens. - (a) No payment of taxes shall be enforced by any...
Section 12-165. - Municipal suspense tax book. - Each municipality shall have a suspense tax book. At least...
Section 12-166. - Powers and duties of collector. - Unless the context otherwise requires, “tax”, wherever used in this...
Section 12-167. - Reports of tax collectors. - Each tax collector, at the end of each fiscal year...
Section 12-167a. - Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing. - A tax collector or his agent, or a grantee of...
Section 12-168. - Tax collector not personally liable in the absence of negligence or wilful misconduct. - Whenever used herein, the “municipality” has the meaning given to...
Section 12-169. - Payment of taxes due on Saturday, Sunday or legal holiday. - When the final day for payment of any tax or...
Section 12-169a. - Motor vehicle property tax check-off for local scholarship fund. - (a) A municipality, by ordinance adopted by its legislative body,...
Section 12-169b. - Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes. - If a municipality does not file a lien under any...
Section 12-170. - Penalty for official misconduct. - Each assessor, member of the board of assessment appeals, selectman,...