Local Levy and Collection of Taxes
Chapter 203a - The Connecticut Appeals Board
for Property ValuationChapter 204a - Property Tax Relief
for Elderly Homeowners and Renters
and Persons With Permanent Total Disability
Section 12-122 - Sec. 12-122. Selectmen to Estimate Town's Expenses; Tax Levy to Pay Current Expenses.Section 12-122a - Sec. 12-122a. Uniform City-wide Mill Rate for Taxation of Motor Vehicles.Section 12-123 - Sec. 12-123. Selectmen to Make Rate Bill When Town Fails to Lay Sufficient Tax.Section 12-124 - Sec. 12-124. Abatement of Taxes and Interest.Section 12-124a - Sec. 12-124a. Municipal Option to Abate Taxes on Residence Exceeding Eight Per Cent of Occupants' Income.Section 12-125 - Sec. 12-125. Abatement of Taxes of Corporations.Section 12-125a - Sec. 12-125a. Waiver of Taxes on Certain Property Held by Suppliers of Water.Section 12-125b - Sec. 12-125b. Exemption or Abatement of Tax on Real Property Bought From the State by a Municipality.Section 12-126 - Sec. 12-126. Abatement or Refund of Tax on Tangible Personal Property Assessed in More Than One Municipality.Section 12-127 - Sec. 12-127. Abatement or Refund on Proof of Exempt Status.Section 12-127a - Sec. 12-127a. Abatement of Taxes on Structures of Historical or Architectural Merit.Section 12-128 - Sec. 12-128. Refund of Tax Erroneously Collected From Veterans and Relatives.Section 12-129 - Sec. 12-129. Refund of Excess Payments.Section 12-129a - Sec. 12-129a. Moratorium on Tax Payment for Persons Over Sixty-five.Section 12-129b - Sec. 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 - Sec. 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 - Sec. 12-129d. State Payment in Lieu of Tax Revenue.Section 12-129g - Sec. 12-129g. Appropriation.Section 12-129n - Sec. 12-129n. Optional Municipal Property Tax Relief Program for Certain Homeowners Age Sixty-five or Over or Permanently and Totally Disabled.Section 12-129o - Sec. 12-129o. Optional Property Tax Relief by a Municipality for Certain Elderly Persons When Special Tax Is Levied.Section 12-129p - Sec. 12-129p. Maximum Benefits for Homeowner Receiving Tax Relief Under Section 12-129b.Section 12-129q - Sec. 12-129q. Grants to Property Owners in Special Services Districts.Section 12-129r - Sec. 12-129r. Municipal Option to Abate Taxes on Open Space in Exchange for Transfer of Development Rights to Municipality.Section 12-129s - Sec. 12-129s. Municipal Option to Abate Taxes on High Mileage Motor Vehicles and Hybrid Passenger Cars.Section 12-129t - Sec. 12-129t. Municipal Option to Abate Taxes on Visitable Housing.Section 12-129u - Sec. 12-129u. Municipal Option to Abate Taxes on Historic Agricultural Structures.Section 12-129v - Sec. 12-129v. Municipal Option to Provide Residential Property Tax Credit. Designation of Community Supporting Organization.Section 12-130 - Sec. 12-130. Collectors; Rate Bills and Warrants. Statements of State Aid.Section 12-130a - Sec. 12-130a. Training, Examination and Certification of Municipal Tax Collectors.Section 12-131 - Sec. 12-131. Special Forms for Assessment Lists, Abstract Books and Rate Bills.Section 12-132 - Sec. 12-132. Form and Tax Warrant.Section 12-133 - Sec. 12-133. Taxes of Subdivisions of Towns.Section 12-134 - Sec. 12-134. Tax Account and Receipt to Bear Same Number.Section 12-135 - Sec. 12-135. Execution of Tax Warrant. Collection by Successor of Collector.Section 12-136 - Sec. 12-136. Bonds of Tax Collectors. Appointment of New Collector.Section 12-137 - Sec. 12-137. Appointment of Acting Tax Collectors.Section 12-138 - Sec. 12-138. Collector to Report to Town Clerk and Assessor Mistakes in Assessments.Section 12-139 - Sec. 12-139. Collector's Books Open to Public Inspection.Section 12-140 - Sec. 12-140. Fees, Costs and Expenses of Tax Collectors and Tax Sales.Section 12-141 - Sec. 12-141. Collection of Taxes: Definitions.Section 12-141a - Sec. 12-141a. Payment of Municipal Taxes by Credit Card, Debit Card or Electronic Payment Services.Section 12-142 - Sec. 12-142. Installments; Due Date.Section 12-143 - Sec. 12-143. Installment Payments; Priority of Personal Property Taxes.Section 12-144 - Sec. 12-144. Payment of Taxes of Not More Than One Hundred Dollars.Section 12-144a - Sec. 12-144a. Payment of Tax on Motor Vehicles.Section 12-144b - Sec. 12-144b. Application of Tax Payments.Section 12-144c - Sec. 12-144c. Optional Waiver of Property Tax Under One Hundred Dollars.Section 12-144d - Sec. 12-144d. Motor Vehicle Property Tax Due July First.Section 12-145 - Sec. 12-145. Notice to Pay Taxes. Rate of Interest When Delinquent. Waiver.Section 12-146 - Sec. 12-146. Delinquent Tax or Installment. Interest. Waiver of Interest.Section 12-146a - Sec. 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 - Sec. 12-146b. Withholding of Municipal Payments for Failure to Pay Property Taxes.Section 12-146e - Sec. 12-146e. Payments by Residents in the Armed Forces Called to Active Service Who Are Serving Outside the State.Section 12-146f - Sec. 12-146f. Municipal Option to Waive Interest Accrued During Periods on Delinquent Property Taxes Owed by Social or Recreational Club.Section 12-147 - Sec. 12-147. Payment and Deposit of Moneys Collected by Collector. Treasurer to Examine Books.Section 12-148 - Sec. 12-148. Identification of Taxpayers.Section 12-149 - Sec. 12-149. Lists of Taxpayers to Be Preserved Until Settlement With Collector.Section 12-150 - Sec. 12-150. Penalty.Section 12-151 - Sec. 12-151. Record-receipt Books.Section 12-152 - Sec. 12-152. Tax on Portion of Property Assessed as a Whole.Section 12-153 - Sec. 12-153. Receipts for Partial Payments in Cases of Transfer.Section 12-154 - Sec. 12-154. Proceedings Against Collector for Failure to Pay Taxes Collected or to Perform Duties.Section 12-155 - Sec. 12-155. Demand and Levy for the Collection of Taxes and Water or Sanitation Charges.Section 12-156 - Sec. 12-156. Sale of Equity or Particular Estate Under Tax Levy.Section 12-157 - Sec. 12-157. Method of Selling Real Estate for Taxes.Section 12-158 - Sec. 12-158. Form of Collector's Deed. Liability of Municipalities for Breach of Warranty.Section 12-159 - Sec. 12-159. Collector's Deed as Evidence. Irregularities.Section 12-159a - Sec. 12-159a. Court Orders in Actions to Contest Validity of Collector's Deed or to Enjoin Tax Sale.Section 12-159b - Sec. 12-159b. Time for Action Contesting Validity of Collector's Deed.Section 12-160 - Sec. 12-160. Poor Debtor's Oath.Section 12-161 - Sec. 12-161. Collection by Suit.Section 12-161a - Sec. 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.Section 12-162 - Sec. 12-162. Alias Tax Warrant. Service of Warrants Upon Financial Institutions. Request for Information.Section 12-163 - Sec. 12-163. Jeopardy Collection of Taxes. Written Notice.Section 12-163a - Sec. 12-163a. Receivership of Rents for the Collection of Delinquent Taxes.Section 12-164 - Sec. 12-164. Tax Uncollectible After Fifteen Years. Interest on Improvement Liens.Section 12-165 - Sec. 12-165. Municipal Suspense Tax Book.Section 12-166 - Sec. 12-166. Powers and Duties of Collector.Section 12-167 - Sec. 12-167. Reports of Tax Collectors.Section 12-167a - Sec. 12-167a. Affidavit Concerning Facts Within Personal Knowledge of Affiant Re Giving of Notice of Tax Sales. Recording and Indexing.Section 12-168 - Sec. 12-168. Tax Collector Not Personally Liable in the Absence of Negligence or Wilful Misconduct.Section 12-169 - Sec. 12-169. Payment of Taxes Due on Saturday, Sunday or Legal Holiday.Section 12-169a - Sec. 12-169a. Motor Vehicle Property Tax Check-off for Local Scholarship Fund.Section 12-169b - Sec. 12-169b. Addition of Municipal Expenses to Property Taxes for Real Estate Violating Health, Safety or Housing Codes.Section 12-170 - Sec. 12-170. Penalty for Official Misconduct.