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
# (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
In this chapter (40 sections)
- 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
- 12-161a · In proceedings by municipality to collect delinquent taxes on…
- 12-162 · Alias tax warrant. Service of warrants upon financial…