Public-domain · open source
OpenJurist

Conn. Gen. Stat. § 12-146f

Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club

(P.A. 22-146, S. 9.) History: P.A. 22-146 effective May 7, 2022.

Notwithstanding the provisions of the general statutes or of any special act, municipal charter or home rule ordinance, any municipality may, by vote of its legislative body:

(1) Waive any interest accrued during the period of June 30, 2019, to June 30, 2022, inclusive, on delinquent property taxes owed by any social or recreational club exempt from taxation under Section 501(c)(7) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time; and

(2) Waive any future interest that may accrue during the period of July 1, 2022, to July 1, 2027, on delinquent property taxes owed by any such club.

Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.