Connecticut General Statutes (Tax)

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

Official textcga.ct.gov
Any municipality, as defined in subsection (a) of section 12-41, or any district health department, formed under chapter 368f, may withhold or revoke any license or permit, issued by such municipality or district health department, to operate a business enterprise if any taxes or water, sewer or sanitation charges levied by a water pollution control authority or such municipality or, in the case of a district department of health, by any constituent municipality of such district, against any property owned by or used in such business enterprise are delinquent and have been so delinquent for a period of not less than one year.

(1971, P.A. 354; P.A. 13-276, S. 24; P.A. 15-156, S. 3.)

History: P.A. 13-276 replaced “personal property used in such business enterprise” with “any property owned by or used in such business enterprise”; P.A. 15-156 added reference to water, sewer or sanitation charges and reference to a water pollution control authority.

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In this chapter (40 sections)
  1. 12-132 · Form and tax warrant
  2. 12-133 · Taxes of subdivisions of towns
  3. 12-134 · Tax account and receipt to bear same number
  4. 12-135 · Execution of tax warrant. Collection by successor of collector
  5. 12-136 · Bonds of tax collectors. Appointment of new collector
  6. 12-137 · Appointment of acting tax collectors
  7. 12-138 · Collector to report to town clerk and assessor mistakes in…
  8. 12-139 · Collector's books open to public inspection
  9. 12-140 · Fees, costs and expenses of tax collectors and tax sales
  10. 12-141 · Collection of taxes: Definitions
  11. 12-141a · Payment of municipal taxes by credit card, debit card or…
  12. 12-142 · Installments; due date
  13. 12-143 · Installment payments; priority of personal property taxes
  14. 12-144 · Payment of taxes of not more than one hundred dollars
  15. 12-144a · Payment of tax on motor vehicles
  16. 12-144b · Application of tax payments
  17. 12-144c · Optional waiver of property tax under one hundred dollars
  18. 12-144d · Motor vehicle property tax due July first
  19. 12-145 · Notice to pay taxes. Rate of interest when delinquent. Waiver
  20. 12-146 · Delinquent tax or installment. Interest. Waiver of interest
  21. 12-146a · Withholding or revocation of municipal or district health…
  22. 12-146b · Withholding of municipal payments for failure to pay property…
  23. 12-146e · Payments by residents in the armed forces called to active…
  24. 12-146f · Municipal option to waive interest accrued during periods on…
  25. 12-147 · Payment and deposit of moneys collected by collector.…
  26. 12-148 · Identification of taxpayers
  27. 12-149 · Lists of taxpayers to be preserved until settlement with…
  28. 12-150 · Penalty
  29. 12-151 · Record-receipt books
  30. 12-152 · Tax on portion of property assessed as a whole
  31. 12-153 · Receipts for partial payments in cases of transfer
  32. 12-154 · Proceedings against collector for failure to pay taxes…
  33. 12-155 · Demand and levy for the collection of taxes and water or…
  34. 12-156 · Sale of equity or particular estate under tax levy
  35. 12-157 · Method of selling real estate for taxes
  36. 12-158 · Form of collector's deed. Liability of municipalities for…
  37. 12-159 · Collector's deed as evidence. Irregularities
  38. 12-159a · Court orders in actions to contest validity of collector's…
  39. 12-159b · Time for action contesting validity of collector's deed
  40. 12-160 · Poor debtor's oath
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