Chapter

Local Levy and Collection of Taxes

Conn. Gen. Stat. § 12-122— Selectmen to estimate town's expenses; tax levy to pay current expenses
Conn. Gen. Stat. § 12-122a— Uniform city-wide mill rate for taxation of motor vehicles
Conn. Gen. Stat. § 12-123— Selectmen to make rate bill when town fails to lay sufficient tax
Conn. Gen. Stat. § 12-124— Abatement of taxes and interest
Conn. Gen. Stat. § 12-124a— Municipal option to abate taxes on residence exceeding eight per cent of occupants' income
Conn. Gen. Stat. § 12-125— Abatement of taxes of corporations
Conn. Gen. Stat. § 12-125a— Waiver of taxes on certain property held by suppliers of water
Conn. Gen. Stat. § 12-125b— Exemption or abatement of tax on real property bought from the state by a municipality
Conn. Gen. Stat. § 12-126— Abatement or refund of tax on tangible personal property assessed in more than one municipality
Conn. Gen. Stat. § 12-127— Abatement or refund on proof of exempt status
Conn. Gen. Stat. § 12-127a— Abatement of taxes on structures of historical or architectural merit
Conn. Gen. Stat. § 12-128— Refund of tax erroneously collected from veterans and relatives
Conn. Gen. Stat. § 12-129— Refund of excess payments
Conn. Gen. Stat. § 12-129a— Moratorium on tax payment for persons over sixty-five
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-129d— State payment in lieu of tax revenue
Conn. Gen. Stat. § 12-129e— Failure to reapply for benefits. Grants to municipalities
Conn. Gen. Stat. § 12-129g— Appropriation
Conn. Gen. Stat. § 12-129h— Tax relief for special tax. State reimbursement in lieu of tax
Conn. Gen. Stat. § 12-129j— State refunds of property tax payments to certain persons sixty-five or over
Conn. Gen. Stat. § 12-129n— Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled
Conn. Gen. Stat. § 12-129o— Optional property tax relief by a municipality for certain elderly persons when special tax is levied
Conn. Gen. Stat. § 12-129p— Maximum benefits for homeowner receiving tax relief under section 12-129b
Conn. Gen. Stat. § 12-129q— Grants to property owners in special services districts
Conn. Gen. Stat. § 12-129r— Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality
Conn. Gen. Stat. § 12-129s— Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars
Conn. Gen. Stat. § 12-129t— Municipal option to abate taxes on visitable housing
Conn. Gen. Stat. § 12-129u— Municipal option to abate taxes on historic agricultural structures
Conn. Gen. Stat. § 12-129v— Municipal option to provide residential property tax credit. Designation of community supporting organization
Conn. Gen. Stat. § 12-130— Collectors; rate bills and warrants. Statements of state aid
Conn. Gen. Stat. § 12-130a— Training, examination and certification of municipal tax collectors
Conn. Gen. Stat. § 12-131— Special forms for assessment lists, abstract books and rate bills
Conn. Gen. Stat. § 12-132— Form and tax warrant
Conn. Gen. Stat. § 12-133— Taxes of subdivisions of towns
Conn. Gen. Stat. § 12-134— Tax account and receipt to bear same number
Conn. Gen. Stat. § 12-135— Execution of tax warrant. Collection by successor of collector
Conn. Gen. Stat. § 12-136— Bonds of tax collectors. Appointment of new collector
Conn. Gen. Stat. § 12-137— Appointment of acting tax collectors
Conn. Gen. Stat. § 12-138— Collector to report to town clerk and assessor mistakes in assessments
Conn. Gen. Stat. § 12-139— Collector's books open to public inspection
Conn. Gen. Stat. § 12-140— Fees, costs and expenses of tax collectors and tax sales
Conn. Gen. Stat. § 12-141— Collection of taxes: Definitions
Conn. Gen. Stat. § 12-141a— Payment of municipal taxes by credit card, debit card or electronic payment services
Conn. Gen. Stat. § 12-142— Installments; due date
Conn. Gen. Stat. § 12-143— Installment payments; priority of personal property taxes
Conn. Gen. Stat. § 12-144— Payment of taxes of not more than one hundred dollars
Conn. Gen. Stat. § 12-144a— Payment of tax on motor vehicles
Conn. Gen. Stat. § 12-144b— Application of tax payments
Conn. Gen. Stat. § 12-144c— Optional waiver of property tax under one hundred dollars
Conn. Gen. Stat. § 12-144d— Motor vehicle property tax due July first
Conn. Gen. Stat. § 12-145— Notice to pay taxes. Rate of interest when delinquent. Waiver
Conn. Gen. Stat. § 12-146— Delinquent tax or installment. Interest. Waiver of interest
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-146b— Withholding of municipal payments for failure to pay property taxes
Conn. Gen. Stat. § 12-146c— 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 for military action in Iraq
Conn. Gen. Stat. § 12-146e— Payments by residents in the armed forces called to active service who are serving outside the state
Conn. Gen. Stat. § 12-146f— Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club
Conn. Gen. Stat. § 12-147— Payment and deposit of moneys collected by collector. Treasurer to examine books
Conn. Gen. Stat. § 12-148— Identification of taxpayers
Conn. Gen. Stat. § 12-149— Lists of taxpayers to be preserved until settlement with collector
Conn. Gen. Stat. § 12-150— Penalty
Conn. Gen. Stat. § 12-151— Record-receipt books
Conn. Gen. Stat. § 12-152— Tax on portion of property assessed as a whole
Conn. Gen. Stat. § 12-153— Receipts for partial payments in cases of transfer
Conn. Gen. Stat. § 12-154— Proceedings against collector for failure to pay taxes collected or to perform duties
Conn. Gen. Stat. § 12-155— Demand and levy for the collection of taxes and water or sanitation charges
Conn. Gen. Stat. § 12-156— Sale of equity or particular estate under tax levy
Conn. Gen. Stat. § 12-157— Method of selling real estate for taxes
Conn. Gen. Stat. § 12-158— Form of collector's deed. Liability of municipalities for breach of warranty
Conn. Gen. Stat. § 12-159— Collector's deed as evidence. Irregularities
Conn. Gen. Stat. § 12-159a— Court orders in actions to contest validity of collector's deed or to enjoin tax sale
Conn. Gen. Stat. § 12-159b— Time for action contesting validity of collector's deed
Conn. Gen. Stat. § 12-160— Poor debtor's oath
Conn. Gen. Stat. § 12-161— Collection by suit
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-162— Alias tax warrant. Service of warrants upon financial institutions. Request for information
Conn. Gen. Stat. § 12-163— Jeopardy collection of taxes. Written notice
Conn. Gen. Stat. § 12-163a— Receivership of rents for the collection of delinquent taxes
Conn. Gen. Stat. § 12-164— Tax uncollectible after fifteen years. Interest on improvement liens
Conn. Gen. Stat. § 12-165— Municipal suspense tax book
Conn. Gen. Stat. § 12-166— Powers and duties of collector
Conn. Gen. Stat. § 12-167— Reports of tax collectors
Conn. Gen. Stat. § 12-167a— Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing
Conn. Gen. Stat. § 12-168— Tax collector not personally liable in the absence of negligence or wilful misconduct
Conn. Gen. Stat. § 12-169— Payment of taxes due on Saturday, Sunday or legal holiday
Conn. Gen. Stat. § 12-169a— Motor vehicle property tax check-off for local scholarship fund
Conn. Gen. Stat. § 12-169b— Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes
Conn. Gen. Stat. § 12-170— Penalty for official misconduct