Connecticut Statutes

§ 12-141 — Collection of taxes: Definitions.

Connecticut § 12-141
JurisdictionConnecticut
Title 12Taxation
Ch. 204Local Levy and Collection of Taxes

This text of Connecticut § 12-141 (Collection of taxes: Definitions.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Conn. Gen. Stat. § 12-141 (2026).

Text

“Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes each town, consolidated town and city, consolidated town and borough, city, borough, school district, fire district, fire and sewer district, sewer district, lighting district and improvement association and each municipal organization and taxing district not previously mentioned. Except as otherwise indicated in the context, “tax”, wherever used in said sections, includes each property tax and each installment and part thereof due to a municipality, including any interest, penalties, fees and charges, including collection fees of a collection agency, attorney's fees and those fees and charges set forth in section 12-140.

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Legislative History

(1949 Rev., S. 1823; P.A. 13-276, S. 18.) History: P.A. 13-276 replaced reference to Sec. 12-150 with reference to Sec. 12-170 and redefined “tax” to include interest, penalties and certain fees and charges.

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Bluebook (online)
Connecticut § 12-141, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-141.