Conn. Gen. Stat. § 12-144c - Sec. 12-144c. Optional Waiver of Property Tax Under One Hundred Dollars.

Any municipality may waive any property tax due in an amount less than one hundred dollars by action of its legislative body.

(P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21; P.A. 21-73, S. 3.)

History: P.A. 01-178 increased the amount of property tax that may be waived from $5 to $25 and added provision re waiver before the date the tax is due, effective October 1, 2001, and applicable to assessment years commencing on and after said date; P.A. 13-276 eliminated requirement that property tax waiver occur before the date the tax is due; P.A. 21-73 increased the amount of property tax that may be waived from $25 to $100, effective July 1, 2021.