State Codes and Statutes

Statutes > Connecticut > Title12 > Chap204 > Sec12-144c

      Sec. 12-144c. Optional waiver of property tax under twenty-five dollars. Any municipality may waive any property tax due in an amount less than twenty-five dollars by action of its legislative body before the date such tax is due.

      (P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2.)

      History: P.A. 01-178 increased the amount of property tax that may be waived from $5 to $25 and added provision re waiver before the date the tax is due, effective October 1, 2001, and applicable to assessment years commencing on and after said date.