Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-101
Due date and collection of tax
Official textcga.ct.gov
All taxes levied under the provisions of sections 12-96 to 12-100, inclusive, shall be due and collectible as other town taxes and subject to the same liens and processes of collection. Classified land and timber standing thereon and timber products cut from such land shall be subject to lien for unpaid taxes levied under said sections. Any timber products unlawfully removed from such land, or upon which the full amount of yield tax has not been paid, shall be liable to seizure by the town, wherever found, and, after due notice, may be sold to satisfy such unpaid taxes and the expense of seizure and sale.
(1949 Rev., S. 1785.)
Source: view the official text
In this chapter (40 sections)
- 12-88 · When property otherwise taxable may be completely or partially…
- 12-88a · Application of property tax to real property acquired by a…
- 12-89 · Assessors or boards of assessors to determine exemptions
- 12-89a · Certain organizations may be required by assessor to submit…
- 12-90 · Limitation on number of exemptions allowed
- 12-91 · Exemption for farm machinery, horses or ponies. Additional…
- 12-92 · Proofs to be filed by blind
- 12-93 · Veterans' exemptions; proof of claim
- 12-93a · Allowance of veterans' property tax exemptions in relation to…
- 12-94 · Exemptions of servicemen, veterans and their relatives, blind…
- 12-94a · State reimbursement in lieu of tax revenue from totally…
- 12-94d · Payment in lieu of tax revenue from electric generation…
- 12-94e · Municipal option to grant certain previously waived exemptions
- 12-95 · Exemption only on submission of evidence
- 12-95a · Exemption of merchandise in transit in warehouses
- 12-96 · Exemptions of tree plantations of not less than twenty-five…
- 12-97 · Taxation of timber land of more than ten years' growth.…
- 12-98 · Classification of land stocked with trees not more than ten…
- 12-99 · Grounds for cancellation of classification. Taxation after…
- 12-100 · Material cut for domestic use exempted from yield tax
- 12-101 · Due date and collection of tax
- 12-102 · Taxing of woodland
- 12-103 · Appeals
- 12-107a · Declaration of policy
- 12-107b · Definitions
- 12-107c · Classification of land as farm land
- 12-107d · Regulations re evaluation of land as forest land.…
- 12-107e · Classification of land as open space land
- 12-107f · Open space land
- 12-107g · Classification of land as marine heritage land
- 12-108 · Stored property as property in transit
- 12-109 · Listing and valuation of tax-exempt property
- 12-110 · Sessions of board of assessment appeals
- 12-111 · Appeals to board of assessment appeals
- 12-112 · Limit of time for appeals
- 12-113 · When board of assessment appeals may reduce assessment
- 12-114 · Adjustment of assessment by board of assessment appeals
- 12-115 · Addition to grand list by board of assessment appeals
- 12-116 · Assessment and taxation under special acts
- 12-117 · Extension of time for completion of duties of assessors and…