Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-146f

Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club

Official textcga.ct.gov
Notwithstanding the provisions of the general statutes or of any special act, municipal charter or home rule ordinance, any municipality may, by vote of its legislative body:

# (1)

Waive any interest accrued during the period of June 30, 2019, to June 30, 2022, inclusive, on delinquent property taxes owed by any social or recreational club exempt from taxation under Section 501(c)(7) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time; and

# (2)

Waive any future interest that may accrue during the period of July 1, 2022, to July 1, 2027, on delinquent property taxes owed by any such club.

(P.A. 22-146, S. 9.)

History: P.A. 22-146 effective May 7, 2022.

Source: view the official text

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In this chapter (40 sections)
  1. 12-135 · Execution of tax warrant. Collection by successor of collector
  2. 12-136 · Bonds of tax collectors. Appointment of new collector
  3. 12-137 · Appointment of acting tax collectors
  4. 12-138 · Collector to report to town clerk and assessor mistakes in…
  5. 12-139 · Collector's books open to public inspection
  6. 12-140 · Fees, costs and expenses of tax collectors and tax sales
  7. 12-141 · Collection of taxes: Definitions
  8. 12-141a · Payment of municipal taxes by credit card, debit card or…
  9. 12-142 · Installments; due date
  10. 12-143 · Installment payments; priority of personal property taxes
  11. 12-144 · Payment of taxes of not more than one hundred dollars
  12. 12-144a · Payment of tax on motor vehicles
  13. 12-144b · Application of tax payments
  14. 12-144c · Optional waiver of property tax under one hundred dollars
  15. 12-144d · Motor vehicle property tax due July first
  16. 12-145 · Notice to pay taxes. Rate of interest when delinquent. Waiver
  17. 12-146 · Delinquent tax or installment. Interest. Waiver of interest
  18. 12-146a · Withholding or revocation of municipal or district health…
  19. 12-146b · Withholding of municipal payments for failure to pay property…
  20. 12-146e · Payments by residents in the armed forces called to active…
  21. 12-146f · Municipal option to waive interest accrued during periods on…
  22. 12-147 · Payment and deposit of moneys collected by collector.…
  23. 12-148 · Identification of taxpayers
  24. 12-149 · Lists of taxpayers to be preserved until settlement with…
  25. 12-150 · Penalty
  26. 12-151 · Record-receipt books
  27. 12-152 · Tax on portion of property assessed as a whole
  28. 12-153 · Receipts for partial payments in cases of transfer
  29. 12-154 · Proceedings against collector for failure to pay taxes…
  30. 12-155 · Demand and levy for the collection of taxes and water or…
  31. 12-156 · Sale of equity or particular estate under tax levy
  32. 12-157 · Method of selling real estate for taxes
  33. 12-158 · Form of collector's deed. Liability of municipalities for…
  34. 12-159 · Collector's deed as evidence. Irregularities
  35. 12-159a · Court orders in actions to contest validity of collector's…
  36. 12-159b · Time for action contesting validity of collector's deed
  37. 12-160 · Poor debtor's oath
  38. 12-161 · Collection by suit
  39. 12-161a · In proceedings by municipality to collect delinquent taxes on…
  40. 12-162 · Alias tax warrant. Service of warrants upon financial…
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