Chapter 204 - LOCAL LEVY AND COLLECTION OF TAXES
- Section 12-122 - Selectmen to estimate town's expenses; tax levy to pay current expenses
- Section 12-122a - Uniform city-wide mill rate for taxation of motor vehicles
- Section 12-123 - Selectmen to make rate bill when town fails to lay sufficient tax
- Section 12-124 - Abatement of taxes and interest
- Section 12-124a - Municipal option to abate taxes on residence exceeding eight per cent of occupants' income
- Section 12-125 - Abatement of taxes of corporations
- Section 12-125a - Waiver of taxes on certain property held by suppliers of water
- Section 12-125b - Exemption or abatement of tax on real property bought from the state by a municipality
- Section 12-126 - Abatement or refund of tax on tangible personal property assessed in more than one municipality
- Section 12-127 - Abatement or refund on proof of exempt status
- Section 12-127a - Abatement of taxes on structures of historical or architectural merit
- Section 12-128 - Refund of tax erroneously collected from veterans and relatives
- Section 12-129 - Refund of excess payments
- Section 12-129a - [Repealed]
- Section 12-129b - Real property tax relief for certain persons sixty-five years of age or over for claims filed on or before May 15, 1980
- Section 12-129c - Application for real property tax relief for certain persons sixty-five years of age or over. Biennial requirements. Penalty for false affidavit or false statement
- Section 12-129d - State payment in lieu of tax revenue
- Section 12-129e and 12-129f - [Repealed]
- Section 12-129g - Appropriation
- Section 12-129h and 12-129i - [Repealed]
- Section 12-129j to 12-129m - [Repealed]
- Section 12-129n - Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled
- Section 12-129o - Optional property tax relief by a municipality for certain elderly persons when special tax is levied
- Section 12-129p - Maximum benefits for homeowner receiving tax relief under section 12-129b
- Section 12-129q - Grants to property owners in special services districts
- Section 12-129r - Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality
- Section 12-129s - Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars
- Section 12-129t - Municipal option to abate taxes on visitable housing
- Section 12-129u - Municipal option to abate taxes on historic agricultural structures
- Section 12-129v - Municipal option to provide residential property tax credit. Designation of community supporting organization
- Section 12-130 - Collectors; rate bills and warrants. Statements of state aid
- Section 12-130a - Training, examination and certification of municipal tax collectors
- Section 12-131 - Special forms for assessment lists, abstract books and rate bills
- Section 12-132 - Form and tax warrant
- Section 12-133 - Taxes of subdivisions of towns
- Section 12-134 - Tax account and receipt to bear same number
- Section 12-135 - Execution of tax warrant. Collection by successor of collector
- Section 12-136 - Bonds of tax collectors. Appointment of new collector
- Section 12-137 - Appointment of acting tax collectors
- Section 12-138 - Collector to report to town clerk and assessor mistakes in assessments
- Section 12-139 - Collector's books open to public inspection
- Section 12-140 - Fees, costs and expenses of tax collectors and tax sales
- Section 12-141 - Collection of taxes: Definitions
- Section 12-141a - Payment of municipal taxes by credit card, debit card or electronic payment services
- Section 12-142 - Installments; due date
- Section 12-143 - [Repealed]
- Section 12-144 - Payment of taxes of not more than one hundred dollars
- Section 12-144a - Payment of tax on motor vehicles
- Section 12-144b - Application of tax payments
- Section 12-144c - Optional waiver of property tax under one hundred dollars
- Section 12-144d - [Repealed]
- Section 12-145 - Notice to pay taxes. Rate of interest when delinquent. Waiver
- Section 12-146 - Delinquent tax or installment. Interest. Waiver of interest
- Section 12-146a - Withholding or revocation of municipal or district health department license or permit for failure to pay taxes or water, sewer or sanitation charges
- Section 12-146b - Withholding of municipal payments for failure to pay property taxes
- Section 12-146c and 12-146d - [Repealed]
- Section 12-146e - Payments by residents in the armed forces called to active service who are serving outside the state
- Section 12-146f - Waiver of interest on delinquent property taxes
- Section 12-147 - Payment and deposit of moneys collected by collector. Treasurer to examine books
- Section 12-148 - Identification of taxpayers
- Section 12-149 - [Repealed]
- Section 12-150 - Penalty
- Section 12-151 - [Repealed]
- Section 12-152 - Tax on portion of property assessed as a whole
- Section 12-153 - Receipts for partial payments in cases of transfer
- Section 12-154 - Proceedings against collector for failure to pay taxes collected or to perform duties
- Section 12-155 - Demand and levy for the collection of taxes and water or sanitation charges
- Section 12-156 - [Repealed]
- Section 12-157 - Method of selling real estate for taxes
- Section 12-158 - Form of collector's deed. Liability of municipalities for breach of warranty
- Section 12-159 - Collector's deed as evidence. Irregularities
- Section 12-159a - Court orders in actions to contest validity of collector's deed or to enjoin tax sale
- Section 12-159b - Time for action contesting validity of collector's deed
- Section 12-160 - [Repealed]
- Section 12-161 - Collection by suit
- Section 12-161a - In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred
- Section 12-162 - Alias tax warrant. Service of warrants upon financial institutions. Request for information
- Section 12-163 - Jeopardy collection of taxes. Written notice
- Section 12-163a - Receivership of rents for the collection of delinquent taxes
- Section 12-164 - Tax uncollectible after fifteen years. Interest on improvement liens
- Section 12-165 - Municipal suspense tax book
- Section 12-166 - Powers and duties of collector
- Section 12-167 - Reports of tax collectors
- Section 12-167a - Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing
- Section 12-168 - Tax collector not personally liable in the absence of negligence or wilful misconduct
- Section 12-169 - Payment of taxes due on Saturday, Sunday or legal holiday
- Section 12-169a - Motor vehicle property tax check-off for local scholarship fund
- Section 12-169b - Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes
- Section 12-170 - Penalty for official misconduct