LII - Legal Information Institute: Legal Materials for Connecticut
http://www.law.cornell.edu/states/connecticut.html

Legislature: General Statutes of Connecticut Revised to 1997
http://www.cslnet.ctstateu.edu/statutes/index.html

TITLE 12 TAXATION
CHAPTER 204 LOCAL LEVY AND COLLECTION OF TAXES
CHAPTER 205 MUNICIPAL TAX LIENS

CHAPTER 204LOCAL 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. 12-126. 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. Filing of affidavit, terminal date.
• Sec. 12-129d. State reimbursement in lieu of tax revenue.
• Secs. 12-129e and 12-129f. Failure to reapply for benefits.
• Sec. 12-129g. Appropriation.
• Sec. 12-129h. Tax relief for special tax.
• Sec. 12-129i. 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. 12-130. Collectors; rate bills and warrants.
• 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.
• Sec. 12-136. Bonds of tax collectors.
• Sec. 12-137. Appointment of acting tax collectors.
• Sec. 12-138. Collector to report to town clerk mistakes in assessment.
• Sec. 12-139. Collector's books open to public inspection.
• Sec. 12-140. Fees of tax collectors.
• Sec. 12-141. Collection of taxes; definitions.
• Sec. 12-141a. Payment of municipal taxes by credit card.
• Sec. 12-143. Instalment 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. Tax payment applicable to oldest obligation on specific property.
• Sec. 12-144c. Property tax under five dollars.
• Sec. 12-144d. Motor vehicle property tax due July first.
• Sec. 12-145. Notice to pay taxes.
• Sec. 12-146. Tax, when delinquent.
• Sec. 12-146a. Revocation of municipal and district health department permits for failure to pay personal property taxes.
• Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes.
• Sec. 12-147. Collector to deliver money and lists to treasurer monthly.
• 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 negligent collector.
• Sec. 12-155. Demand and levy for the collection of taxes.
• 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.
• Sec. 12-159. Collector's deed as evidence.
• Sec. 12-159a. Court orders in actions contesting validity of collector's deed.
• 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.
• Sec. 12-163. Jeopardy collection of taxes.
• Sec. 12-163a. Receivership of rents for the collection of delinquent taxes.
• Sec. 12-164. Tax uncollectible after fifteen years.
• 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.
• 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. 12-170. Penalty for official misconduct.

CHAPTER 205

MUNICIPAL TAX LIENS

• Sec. 12-171. Definitions.
• Sec. 12-172. Tax liens; precedence; enforcement.
• Sec. 12-173. Certificate continuing lien.
• Sec. 12-174. Deferred collection.
• Sec. 12-175. Further continuance of lien.
• Sec. 12-176. Fees of collectors and town clerks.
• Sec. 12-177. Certificates continuing tax liens; ordinances in certain large municipalities.
• Sec. 12-178. Precedence of School Fund or Agricultural College Fund mortgage.
• Sec. 12-179. Discharge of tax liens.
• Sec. 12-180. Record of undischarged tax liens.
• Sec. 12-181. Foreclosure of tax liens.
• Sec. 12-182. Summary foreclosure of tax liens.
• Sec. 12-183. Form of petition for summary foreclosure.
• Sec. 12-184. Appointment of appraisers.
• Sec. 12-185. Withdrawal of property from scope of proceeding.
• Sec. 12-186. Publication and notice.
• Sec. 12-187. Filing of a bona fide defense.
• Sec. 12-188. Presumption of validity.
• Sec. 12-189. Right of redemption.
• Sec. 12-190. Return of tax collector.
• Sec. 12-191. Final judgment.

 

• Sec. 12-192. Joint foreclosure by two or more municipalities.
• Sec. 12-193. Costs and fees to be taxed.
• Sec. 12-194. Entry fee.
• Sec. 12-195. Removal of taxes and assessments on real estate acquired by a municipality.
• Sec. 12-195a. Personal property tax liens: Definitions.
• Sec. 12-195b. Perfection.
• Sec. 12-195c. Notice of lien.
• Sec. 12-195d. Effective period of lien.
• Sec. 12-195e. Rights and remedies of municipality and taxpayer.
• Sec. 12-195f. Validity of liens.
• Sec. 12-195g. Discharge.
• Sec. 12-195h. Assignment of liens.