Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-123
Selectmen to make rate bill when town fails to lay sufficient tax
Official textcga.ct.gov
When any town has failed to lay necessary taxes or to lay a tax which, in addition to the other estimated yearly income of the town, is sufficient to pay the current expenses of such town, its selectmen shall make a rate bill upon its list last completed for the amount necessary, or for an amount sufficient to pay the deficit in such current expenses, and cause the same to be collected as other taxes.
(1949 Rev., S. 1804.)
No statutory right for taxpayer to enjoin collection of taxes that are not abuse of broad discretion conferred on boards of selectmen by section. 217 C. 303.
Cited. 32 CS 237.
Source: view the official text
In this chapter (40 sections)
- 12-122 · Selectmen to estimate town's expenses; tax levy to pay current…
- 12-122a · Uniform city-wide mill rate for taxation of motor vehicles
- 12-123 · Selectmen to make rate bill when town fails to lay sufficient…
- 12-124 · Abatement of taxes and interest
- 12-124a · Municipal option to abate taxes on residence exceeding eight…
- 12-125 · Abatement of taxes of corporations
- 12-125a · Waiver of taxes on certain property held by suppliers of water
- 12-125b · Exemption or abatement of tax on real property bought from…
- 12-126 · Abatement or refund of tax on tangible personal property…
- 12-127 · Abatement or refund on proof of exempt status
- 12-127a · Abatement of taxes on structures of historical or…
- 12-128 · Refund of tax erroneously collected from veterans and relatives
- 12-129 · Refund of excess payments
- 12-129a · Moratorium on tax payment for persons over sixty-five
- 12-129b · Real property tax relief for certain persons sixty-five years…
- 12-129c · Application for real property tax relief for certain persons…
- 12-129d · State payment in lieu of tax revenue
- 12-129g · Appropriation
- 12-129n · Optional municipal property tax relief program for certain…
- 12-129o · Optional property tax relief by a municipality for certain…
- 12-129p · Maximum benefits for homeowner receiving tax relief under…
- 12-129q · Grants to property owners in special services districts
- 12-129r · Municipal option to abate taxes on open space in exchange for…
- 12-129s · Municipal option to abate taxes on high mileage motor…
- 12-129t · Municipal option to abate taxes on visitable housing
- 12-129u · Municipal option to abate taxes on historic agricultural…
- 12-129v · Municipal option to provide residential property tax credit.…
- 12-130 · Collectors; rate bills and warrants. Statements of state aid
- 12-130a · Training, examination and certification of municipal tax…
- 12-131 · Special forms for assessment lists, abstract books and rate…
- 12-132 · Form and tax warrant
- 12-133 · Taxes of subdivisions of towns
- 12-134 · Tax account and receipt to bear same number
- 12-135 · Execution of tax warrant. Collection by successor of collector
- 12-136 · Bonds of tax collectors. Appointment of new collector
- 12-137 · Appointment of acting tax collectors
- 12-138 · Collector to report to town clerk and assessor mistakes in…
- 12-139 · Collector's books open to public inspection
- 12-140 · Fees, costs and expenses of tax collectors and tax sales
- 12-141 · Collection of taxes: Definitions