Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-146b
Withholding of municipal payments for failure to pay property taxes
Official textcga.ct.gov
Any municipality, as defined in subsection (a) of section 12-41, may withhold any payment, or portion thereof, due to any business enterprise pursuant to any contract entered into on or after October 1, 1991, if any taxes levied by such municipality against any property owned by such business enterprise are delinquent and have been so delinquent for a period of not less than one year, provided no such amount withheld shall exceed the amount of tax, plus penalty and interest, outstanding at the time of withholding.
(P.A. 91-330.)
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. Sections 12-146c and 12-146d are repealed, effective October 1, 2016.
(June 30 Sp. Sess. P.A. 03-6, S. 42; June Sp. Sess. P.A. 05-3, S. 9; P.A. 11-62, S. 2; P.A. 16-191, S. 3.)
Source: view the official text
In this chapter (40 sections)
- 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
- 12-141a · Payment of municipal taxes by credit card, debit card or…
- 12-142 · Installments; due date
- 12-143 · Installment payments; priority of personal property taxes
- 12-144 · Payment of taxes of not more than one hundred dollars
- 12-144a · Payment of tax on motor vehicles
- 12-144b · Application of tax payments
- 12-144c · Optional waiver of property tax under one hundred dollars
- 12-144d · Motor vehicle property tax due July first
- 12-145 · Notice to pay taxes. Rate of interest when delinquent. Waiver
- 12-146 · Delinquent tax or installment. Interest. Waiver of interest
- 12-146a · Withholding or revocation of municipal or district health…
- 12-146b · Withholding of municipal payments for failure to pay property…
- 12-146e · Payments by residents in the armed forces called to active…
- 12-146f · Municipal option to waive interest accrued during periods on…
- 12-147 · Payment and deposit of moneys collected by collector.…
- 12-148 · Identification of taxpayers
- 12-149 · Lists of taxpayers to be preserved until settlement with…
- 12-150 · Penalty
- 12-151 · Record-receipt books
- 12-152 · Tax on portion of property assessed as a whole
- 12-153 · Receipts for partial payments in cases of transfer
- 12-154 · Proceedings against collector for failure to pay taxes…
- 12-155 · Demand and levy for the collection of taxes and water or…
- 12-156 · Sale of equity or particular estate under tax levy
- 12-157 · Method of selling real estate for taxes
- 12-158 · Form of collector's deed. Liability of municipalities for…
- 12-159 · Collector's deed as evidence. Irregularities
- 12-159a · Court orders in actions to contest validity of collector's…
- 12-159b · Time for action contesting validity of collector's deed
- 12-160 · Poor debtor's oath
- 12-161 · Collection by suit