Connecticut Statutes
§ 12-146f — Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.
Connecticut § 12-146f
This text of Connecticut § 12-146f (Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.) 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. § 12-146f (2026).
Text
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.
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Legislative History
(P.A. 22-146, S. 9.) History: P.A. 22-146 effective May 7, 2022.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-146f, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-146f.