Chapter 204 Secs. 12-122 to 12-170 Local Levy and Collection of Taxes
- Sec. 12-122. Selectmen to estimate town's expenses; tax levy to pay current expenses
- Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles
- Sec. 12-123. Selectmen to make rate bill when town fails to lay sufficient tax
- Sec. 12-124. Abatement of taxes and interest
- Sec. 12-124a. Municipal option to abate taxes on residence exceeding eight per cent of occupants' income
- Sec. 12-125. Abatement of taxes of corporations
- Sec. 12-125a. Waiver of taxes on certain property held by suppliers of water
- Sec. 12-125b. Exemption or abatement of tax on real property bought from the state by a municipality
- Sec. 12-126. Abatement or refund of tax on tangible personal property assessed in more than one municipality
- Sec. 12-127. Abatement or refund on proof of exempt status
- Sec. 12-127a. Abatement of taxes on structures of historical or architectural merit
- Sec. 12-128. Refund of tax erroneously collected from veterans and relatives
- Sec. 12-129. Refund of excess payments
- Sec. 12-129a. Moratorium on tax payment for persons over sixty-five
- Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over
- 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
- Sec. 12-129d. State payment in lieu of tax revenue
- Secs. 12-129e and 12-129f. Failure to reapply for benefits. Grants to municipalities
- Sec. 12-129g. Appropriation
- Secs. 12-129h and 12-129i. Tax relief for special tax. State reimbursement in lieu of tax
- Secs. 12-129j to 12-129m. State refunds of property tax payments to certain persons sixty-five or over
- Sec. 12-129n. Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled
- Sec. 12-129o. Optional property tax relief by a municipality for certain elderly persons when special tax is levied
- Sec. 12-129p. Maximum benefits for homeowner receiving tax relief under section 12-129b
- Sec. 12-129q. Grants to property owners in special services districts
- Sec. 12-129r. Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality
- Sec. 12-129s. Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars
- Sec. 12-129t. Municipal option to abate taxes on visitable housing
- Sec. 12-129u. Municipal option to abate taxes on historic agricultural structures
- Sec. 12-130. *(See end of section for amended version and effective date.) Collectors; rate bills and warrants. Statements of state aid
- Sec. 12-130a. Training, examination and certification of municipal tax collectors
- Sec. 12-131. Special forms for assessment lists, abstract books and rate bills
- Sec. 12-132. Form and tax warrant
- Sec. 12-133. Taxes of subdivisions of towns
- Sec. 12-134. Tax account and receipt to bear same number
- Sec. 12-135. Execution of tax warrant. Collection by successor of collector
- Sec. 12-136. Bonds of tax collectors. Appointment of new collector
- Sec. 12-137. Appointment of acting tax collectors
- Sec. 12-138. Collector to report to town clerk and assessor mistakes in assessments
- Sec. 12-139. Collector's books open to public inspection
- Sec. 12-140. Fees, costs and expenses of tax collectors and tax sales
- Sec. 12-141. Collection of taxes: Definitions
- Sec. 12-141a. Payment of municipal taxes by credit card
- Sec. 12-142. Installments; due date
- Sec. 12-143. Installment payments; priority of personal property taxes
- Sec. 12-144. Payment of taxes of not more than one hundred dollars
- Sec. 12-144a. Payment of tax on motor vehicles
- Sec. 12-144b. Application of tax payments
- Sec. 12-144c. Optional waiver of property tax under twenty-five dollars
- Sec. 12-144d. Motor vehicle property tax due July first
- Sec. 12-145. Notice to pay taxes. Rate of interest when delinquent. Waiver
- Sec. 12-146. Delinquent tax or installment. Interest. Waiver of interest
- 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
- Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes
- Secs. 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 for military action in Iraq
- Sec. 12-146e. Payments by residents in the armed forces called to active service who are serving outside the state
- Sec. 12-147. Payment and deposit of moneys collected by collector. Treasurer to examine books
- Sec. 12-148. Identification of taxpayers
- Sec. 12-149. Lists of taxpayers to be preserved until settlement with collector
- Sec. 12-150. Penalty
- Sec. 12-151. Record-receipt books
- Sec. 12-152. Tax on portion of property assessed as a whole
- Sec. 12-153. Receipts for partial payments in cases of transfer
- Sec. 12-154. Proceedings against collector for failure to pay taxes collected or to perform duties
- Sec. 12-155. Demand and levy for the collection of taxes and water or sanitation charges
- Sec. 12-156. Sale of equity or particular estate under tax levy
- Sec. 12-157. Method of selling real estate for taxes
- Sec. 12-158. Form of collector's deed. Liability of municipalities for breach of warranty
- Sec. 12-159. Collector's deed as evidence. Irregularities
- Sec. 12-159a. Court orders in actions to contest validity of collector's deed or to enjoin tax sale
- Sec. 12-159b. Time for action contesting validity of collector's deed
- Sec. 12-160. Poor debtor's oath
- Sec. 12-161. Collection by suit
- 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
- Sec. 12-162. Alias tax warrant. Service of warrants upon financial institutions. Request for information
- Sec. 12-163. Jeopardy collection of taxes. Written notice
- Sec. 12-163a. Receivership of rents for the collection of delinquent taxes
- Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens
- Sec. 12-165. Municipal suspense tax book
- Sec. 12-166. Powers and duties of collector
- Sec. 12-167. Reports of tax collectors
- Sec. 12-167a. Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing
- Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct
- Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday
- Sec. 12-169a. Motor vehicle property tax check-off for local scholarship fund
- Sec. 12-169b. Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes
- Sec. 12-170. Penalty for official misconduct