§ 12-145 — Notice to pay taxes. Rate of interest when delinquent. Waiver.

Connecticut § 12-145

• Jurisdiction: Connecticut
• Title 12: Taxation
• Ch. 204: Local Levy and Collection of Taxes

Text

The tax collector of each municipality shall, at least five days next preceding the time when each tax becomes due and payable, give notice of the time and place at which the tax collector will receive such tax by advertising in a newspaper published in such municipality or, if no newspaper is published in such municipality, by advertising in any newspaper of the state having a general circulation in such municipality and by posting such notice on a signpost, a bulletin board or the municipality's Internet web site. The tax collector shall repeat such advertising within one week after such tax has become due and payable and, again, at least five days before such tax becomes delinquent. Each such notice shall give each date on which such tax shall become due and payable and each date on which such tax shall become delinquent, and shall state that, as soon as such tax becomes delinquent, it shall be subject to interest at the rate of one and one-half per cent of such tax for each month or fraction thereof which elapses from the time when such tax becomes due and payable until the same is paid. The tax collector of a municipality shall waive the interest on a taxpayer's delinquent property taxes if (1) the tax collector and the assessor, jointly, determine that the delinquency is attributable to an error by the tax assessor or tax collector and is not the result of any action or failure on the part of the taxpayer, and (2) such waiver is approved by vote of the legislative body of such municipality, or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen. The tax collector shall notify the taxing authority of the municipality of all waivers approved pursuant to this section.

Legislative History

(1949 Rev., S. 1827; 1969, P.A. 54, S. 1; P.A. 75-296, S. 2, 3; P.A. 80-468, S. 1, 3; P.A. 81-44, S. 1, 3; P.A. 82-141, S. 1, 4; P.A. 84-146, S. 8; P.A. 99-151, S. 1, 3; P.A. 13-276, S. 22; P.A. 24-90, S. 1.) History: 1969 act raised interest rate from 0.5% to 0.75%; P.A. 75-296 raised interest rate to 1%; P.A. 80-468 established three levels of interest rate: 1% for maximum liability of $3,000, 1.25% for liability over $3,000 and 1.5% for liability over $3,000 remaining unpaid on second anniversary of assessment list for which tax was levied; P.A. 81-44 established interest on delinquent taxes at 1.25% per month for taxes due on or after July 1, 1981, where previously differential rates applied depending on amount owed; P.A. 82-141 increased rate of interest from 1.25% to 1.5% per month applicable to interest payable on or after July 1, 1982; P.A. 84-146 included a reference to posting of notice on a place other than a signpost; P.A. 99-151 made a technical change, allowed tax collector to waive the interest on delinquent tax in cases of error by tax collector or assessor and required notification of the taxing authority of the waivers granted, effective June 23, 1999, and applicable to interest due on or after said date; P.A. 13-276 replaced provision re posting of notice on signpost in town within which municipality is situated or at some other exterior place near office of town clerk with provision re posting of notice on a bulletin board or municipality's Internet web site; P.A. 24-90 amended section by replacing provisions permitting tax collector to waive interest if determination made that delinquency attributable to error with provisions requiring tax collector to waive interest if such determination made and waiver approved by vote, by designating existing provision re such determination as Subdiv. (1), adding Subdiv. (2) re approval by vote, and making technical and conforming changes, effective October 1, 2024, and applicable to assessment years commencing on or after October 1, 2024. Rate of interest on action for debt not applicable to tax. 4 CS 391.