reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-139 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-139 - Collector's books open to public inspection.

 The tax books of any collector of any municipality or municipal district shall be, at all reasonable times, open to the inspection of any taxpayer and of any auditor of public accounts of such municipality or district. Any collector, who, after request, refuses to exhibit his tax books as aforesaid, shall forfeit the sum of one hundred dollars to such municipality or district, and such penalty may be recovered by an action on such collector's official bond.(1949 Rev., S. 1822.)
CT Gen Stat § 12-140 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-140 - Fees, costs and expenses of tax collectors and tax sales.

 The fee of collectors for issuing an alias tax warrant shall be six dollars. All reasonable and necessary costs or expenses for necessary advertising, postage on notices, and reasonable sums paid town clerks or other persons for examining records to ascertain encumbrances upon property sold, for preparing notices at the direction of the tax collector, for drafting collector's deeds, for attorney's fees, for all fees and costs incurred by the municipality in defending any civil action brought as a result of a tax sale or an alias tax warrant or which seeks to enjoin or declare unlawful any tax sale or alias tax warrant, for the services of auctioneers, clerks and other persons retained to assist the collector in conducting the tax sale, for filings in the land records, fees paid to any federal, state or local government entity or agency and for any other fees and expenses incurred or otherwise provided by law shall be paid by the delinquent taxpayer or as provided in section 12-157.(1949 Rev., S. 3629; 1971, P.A. 301; P.A. 95-228, S. 1, 15; P.A. 13-276, S. 17.)History: 1971 act increased collectors fee from $2 to $6; P.A. 95-228 added to the amount of fees expenses for postage, notices, the drafting of deeds, attorneys, defense costs and auctioneers, effective July 6, 1995, and applicable to tax sale notices posted, filed or published on and after said date; P.A. 13-276 deleted provisions re fees for levy and sale and added provisions re fees and costs for certain civil actions, filings in land records, paid to federal, state or local government entities or agencies or otherwise provided by law, to be paid by delinquent taxpayer.Both the 2007 and 2013 revision of section provide for recovery of reasonable attorney's fees; award of attorney's fees not preempted by more restrictive standard in 42 USC 1983. 167 CA 120.
CT Gen Stat § 12-141 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-141 - Collection of taxes: Definitions.

 “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.(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.
CT Gen Stat § 12-141a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-141a - Payment of municipal taxes by credit card.

 Any municipality may allow the payment of taxes, penalties, interest and fees by means of a credit card and may charge the taxpayer a service fee for any such payment made by credit card. The fee shall not exceed any charge by the credit card issuer or service provider, including any discount rate. Payments by credit card shall be made at such times and under such conditions as the municipality may prescribe. The debt incurred through the payment of taxes by means of a credit card shall not be considered a tax collectible pursuant to the provisions of section 12-172.(P.A. 93-25, S. 2, 3; P.A. 13-276, S. 19.)History: P.A. 93-25 effective July 1, 1993; P.A. 13-276 limited amount of service fee to that charged by credit card issuer or service provider.
CT Gen Stat § 12-142 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-142 - Installments; due date.

 The legislative body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax shall be due and payable in a single installment or in two semiannual installments or in four quarterly installments and shall, unless otherwise provided by law, designate the date or dates on which such installment or installments shall be due and payable, subject to the provisions of section 7-383, in any municipality in compliance with requirements concerning the uniform fiscal year under chapter 110; provided the last installment of any such tax shall be due and payable not later than forty-five days before the end of the fiscal year in which the first installment thereof is due and payable, and provided any special tax shall be due and payable in a single installment. In case of failure of the legislative body to determine when such tax shall be due and payable or whenever the date on which such tax shall be due and payable has been determined, however, (1) the preparation and mailing of rate bills for such tax is delayed until after the date such tax is due or (2) such tax is not applicable to certain property until after the date such tax is due, such tax shall be due and payable, with respect to all property or property which becomes subject to tax after the date such tax is due, whichever is applicable, not later than thirty days following the date on which rate bills for such tax are mailed or handed to persons liable therefor. Except as otherwise provided by law, the several installments of a tax due in two or four installments shall be equal, but any taxpayer may pay two or more of such installments when the first is due.(1949 Rev., S. 1824; P.A. 83-579, S. 2, 3.)History: P.A. 83-579 provided that in the event the legislative body fails to determine when the tax is due, or, if determined and mailing of rate bills is delayed until after the tax due date or such tax is not applicable to certain property until after the tax due date, such tax shall be due not later than 30 days following the date on which rate bills are mailed.See Sec. 7-383 re due date of tax levy.See 12-63a(d) re payment of taxes on mobile homes.This date determines beginning of year during which collector may continue by certificate the lien of taxes on real property. 101 C. 389.
CT Gen Stat § 12-143 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-143 - Installment payments; priority of personal property taxes.

 Section 12-143 is repealed, effective October 1, 2013.(1949 Rev., S. 1825; P.A. 13-276, S. 43.)
CT Gen Stat § 12-144 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-144 - Payment of taxes of not more than one hundred dollars.

 Any property tax due in any municipality of this state in an amount not in excess of one hundred dollars shall be due and payable in a single payment when so determined by the appropriating body of such municipality.(1949 Rev., S. 1826; 1959, P.A. 157, S. 1; P.A. 81-9, S. 1, 2.)History: 1959 act raised amount to be paid in single payment from $20 to $50; P.A. 81-9 provided that tax of $100 or less be paid in single payment when approved by the municipality, where single payment previously required for tax of $50 or less, effective March 31, 1981, and applicable in any municipality to assessment year commencing October 1, 1980, and each assessment year thereafter.
CT Gen Stat § 12-144a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-144a - Payment of tax on motor vehicles.

 Irrespective of the provisions of sections 12-142 and 12-144, the appropriating body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax as it applies to motor vehicles shall be due and payable in a single installment.(February, 1965, P.A. 43, S. 1; P.A. 76-338, S. 3, 8; P.A. 77-343, S. 2, 5; P.A. 79-595, S. 2, 3.)History: P.A. 76-338 required tax on motor vehicles to be paid in single installment whereas previously decision was to be made by municipality's appropriating body; P.A. 77-343 returned decision re installments to appropriating body except that tax levied on motor vehicles in accordance with Sec. 12-71b to be due in single installment, effective June 6, 1977, and applicable to any motor vehicle on assessment list of any town as of October 1, 1976, and any motor vehicle registered or in use in this state thereafter; P.A. 79-595 deleted proviso re taxes in accordance with Sec. 12-71b, effective January 1, 1980, and applicable to assessment year commencing October 1, 1980, and each assessment year thereafter and to any tax due under Sec. 12-71b on January 1, 1980.
CT Gen Stat § 12-144b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-144b - Application of tax payments.

 Except as otherwise provided by the general statutes, all payments made to or recovered by the municipality shall be applied (1) first, for any outstanding unsecured taxes, to expenses concerning such unsecured taxes, including attorney's fees, collection expenses, collector's fees and other expenses and charges related to all delinquencies owed by the party liable therefor before the interest accrued, then to the principal of such outstanding unsecured taxes, paying the oldest such tax first, and (2) for any outstanding secured taxes, first to expenses concerning such secured taxes, including attorney's fees, collection expenses, collector's fees and other expenses and charges related to all delinquencies owed by the party liable therefor before the interest accrued, then to the principal of such outstanding secured taxes, paying the oldest such tax first. If there is litigation pending between the municipality and the party liable for the oldest outstanding tax on such property concerning such oldest outstanding tax, such tax payment shall only be applied to the oldest outstanding tax on such property which is not involved in such litigation, provided this section shall not apply to tax payments tendered by third parties pursuant to contract or by operation of law. The municipality shall follow written instructions from a party liable for taxes on more than one property as to which property or properties a specific payment shall be applied. The municipality shall not be bound by any notation on or accompanying a payment that purports to be payment in full, proposes to waive any rights or powers of the municipality, directs application of the payment in any manner that contradicts any applicable statute or ordinance or is otherwise contrary to law.(1969, P.A. 98; 1971, P.A. 687; P.A. 13-276, S. 20; P.A. 15-156, S. 1.)History: 1971 act deleted phrases “obligation of the party liable for the tax” and “obligations of said party” and inserted references to taxes and oldest outstanding taxes on specific properties but excepted from provisions “tax payments rendered by third parties pursuant to contract or by obligation of law”; P.A. 13-276 substantially revised section to change manner in which payments made to or recovered by municipality on specific property are applied; P.A. 15-156 deleted “on any specific property”, deleted “recording fees” in Subdivs. (1) and (2), and added provision re municipality to follow written instructions from party liable for taxes on more than one property as to which property a specific payment shall be applied.
CT Gen Stat § 12-144c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 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.(P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21.)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; P.A. 13-276 eliminated requirement that property tax waiver occur before the date the tax is due.
CT Gen Stat § 12-144d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-144d - Motor vehicle property tax due July first.

 Section 12-144d is repealed.(P.A. 76-338, S. 5, 8; P.A. 77-343, S. 4, 5.)
CT Gen Stat § 12-146a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|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.

 Any municipality, as defined in subsection (a) of section 12-41, or any district health department, formed under chapter 368f, may withhold or revoke any license or permit, issued by such municipality or district health department, to operate a business enterprise if any taxes or water, sewer or sanitation charges levied by a water pollution control authority or such municipality or, in the case of a district department of health, by any constituent municipality of such district, against any property owned by or used in such business enterprise are delinquent and have been so delinquent for a period of not less than one year.(1971, P.A. 354; P.A. 13-276, S. 24; P.A. 15-156, S. 3.)History: P.A. 13-276 replaced “personal property used in such business enterprise” with “any property owned by or used in such business enterprise”; P.A. 15-156 added reference to water, sewer or sanitation charges and reference to a water pollution control authority.
CT Gen Stat § 12-146b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-146b - Withholding of municipal payments for failure to pay property taxes.

 Any municipality, as defined in subsection (a) of section 12-41, may withhold any payment, or portion thereof, due to any business enterprise pursuant to any contract entered into on or after October 1, 1991, if any taxes levied by such municipality against any property owned by such business enterprise are delinquent and have been so delinquent for a period of not less than one year, provided no such amount withheld shall exceed the amount of tax, plus penalty and interest, outstanding at the time of withholding.(P.A. 91-330.)
CT Gen Stat § 12-146e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-146e - Payments by residents in the armed forces called to active service who are serving outside the state.

 Notwithstanding the provisions of section 12-146, a municipality shall not charge or collect interest on any property tax or any installment or part thereof that is payable by any resident of the state who (1) is a member of the armed forces of the United States or of any state or of any reserve component thereof, (2) has been called to active service in the armed forces of the United States, and (3) (A) is serving outside the state on the final day that payment of such property tax or installment or part thereof is due, or (B) has been residing in the state for less than one year since returning from serving outside the state. Any interest waived pursuant to this section shall be reinstated if the member of the armed forces fails to pay the amount of any such delinquent property tax after residing in the state for at least one year after returning from serving outside the state.(P.A. 11-62, S. 1; P.A. 16-191, S. 2.)History: P.A. 11-62 effective October 1, 2011, and applicable to assessment years commencing on or after that date; P.A. 16-191 replaced “may” with “shall”, deleted reference to approval by legislative body and deleted “for a period of one year” in provision re charging or collecting interest on delinquent property taxes, redesignated existing Subdiv. (3) as Subdiv. (3)(A), added Subdiv. (3)(B) re residency in state for less than one year since returning from serving outside state and added provision re interest waived to be reinstated in certain circumstances, effective October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016.
CT Gen Stat § 12-147 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-147 - Payment and deposit of moneys collected by collector. Treasurer to examine books.

 Except as otherwise provided by law, each tax collector shall, on or before the tenth day of each month, pay to the treasurer of the municipality all moneys collected by him previous to the first day of that month in taxes, interest, penalties and lien fees thereon. All moneys collected by the collector or his duly appointed agent in taxes and interest, penalties, fees and charges and lien fees thereon, during the period in which they are held by the collector or his duly appointed agent, shall be deposited at least weekly, as provided in section 7-402, in the name of the municipality for which they were collected. The treasurer of each municipality shall examine monthly the books of the tax collector. If the collector of any municipality retains any of such moneys or fails to pay any of such moneys as required herein, he shall thereupon forfeit all compensation for collecting such moneys and the treasurer shall forthwith inform the selectmen if a town not consolidated with a city or borough, the common council or board of aldermen if a city, the warden and burgesses if a borough or the governing board if any other municipality, in writing, of such retention or neglect, and such authority shall enforce such forfeiture.(1949 Rev., S. 1829; P.A. 75-389, S. 1, 2; P.A. 93-318, S. 1; P.A. 95-282, S. 7, 11; P.A. 96-244, S. 38, 63; P.A. 97-244, S. 12, 13; P.A. 13-276, S. 25.)History: P.A. 75-389 changed monthly deadline for payments to treasurer from fifth to tenth day of month; P.A. 93-318 inserted reference to duly appointed agents and provided that fees and charges shall be deposited at least weekly; P.A. 95-282 made technical change, effective July 6, 1995; P.A. 96-244 revised effective date section of P.A. 95-282 but without affecting this section; P.A. 97-244 deleted requirement that tax collectors submit monthly statement to municipal treasurers, effective July 1, 1997; P.A. 13-276 replaced “town designated in section 12-151” with “municipality”, made a conforming change, and eliminated provisions re lists.See Sec. 12-150 re penalty for violation of provisions of this section.Neglect to pay over monthly, though violation of duty, did not constitute a defalcation. 112 C. 326.
CT Gen Stat § 12-149 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-149 - Lists of taxpayers to be preserved until settlement with collector.

 Section 12-149 is repealed, effective October 1, 2013.(1949 Rev., S. 1830; P.A. 13-276, S. 43.)
CT Gen Stat § 12-150 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-150 - Penalty.

 Any person who violates any provision of section 12-134, 12-147 or 12-153 shall forfeit to the municipality where such violation occurs the sum of one hundred dollars.(1949 Rev., S. 1831; P.A. 13-276, S. 26.)History: P.A. 13-276 eliminated references to Secs. 12-149 and 12-151.
CT Gen Stat § 12-151 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-151 - Record-receipt books.

 Section 12-151 is repealed, effective October 1, 2013.(1949 Rev., S. 1832; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 13-276, S. 43.)
CT Gen Stat § 12-152 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-152 - Tax on portion of property assessed as a whole.

 The assessors of any town in which property is located, a portion of which has been conveyed since the date of its assessment, shall, upon request of the owner of such portion, place a valuation thereon, and the tax collector shall, upon demand of such owner, compute the amount of the tax due on such portion and accept payment of such amount from such owner, and such portion shall be free from any lien filed against the property of which it was a portion at the time of the assessment and the tax collector shall note the payment of such tax upon the record of any such lien.(1949 Rev., S. 1833.)
CT Gen Stat § 12-153 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-153 - Receipts for partial payments in cases of transfer.

 Whenever a partial payment is made on any tax account because of the transfer of title of part of any property represented by such account, the collector shall, if requested, indicate on such partial payment receipt the property on which such partial payment applies.(1949 Rev., S. 1834; P.A. 13-276, S. 27.)History: P.A. 13-276 eliminated provision re endorsement as required in Sec. 12-151.See Sec. 12-150 re penalty for violation of provisions of this section.
CT Gen Stat § 12-154 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 204 - Local Levy and Collection of Taxes|Section 12-154 - Proceedings against collector for failure to pay taxes collected or to perform duties.

 If any collector of taxes fails to pay taxes collected within the time limited by law or by the community imposing such tax, any judge of the Superior Court, on application of the selectmen of the town or the committee of the municipal district imposing such tax, shall grant an execution against the estate of such collector, of the same form and to be levied in the same manner as executions in civil actions. If any collector of taxes fails to perform the duties of his appointment, any judge of the Superior Court, on written application of the selectmen of the town, the mayor and alderman of the city, the warden and burgesses of the borough or the committee of the municipal district which laid the taxes, after due notice and hearing, may remove him from office.(1949 Rev., S. 1835; 1959, P.A. 28, S. 48; P.A. 74-183, S. 192, 291; P.A. 76-436, S. 168, 681; P.A. 81-410, S. 2; P.A. 13-276, S. 28.)History: 1959 act placed authority to grant execution in circuit court judge rather than justice of the peace; P.A. 74-183 substituted court of common pleas for circuit court; P.A. 76-436 substituted superior court for court of common pleas, effective July 1, 1978; P.A. 81-410 deleted reference to execution against the body; P.A. 13-276 changed “collect and pay the same” to “pay taxes collected”.See Sec. 12-168 re indemnification of tax collector in the absence of negligence or wilful misconduct.Collector in default committed to jail without trial. 65 C. 30. Town, not collector, owns money; presumption that checks accepted by him were cashed. 73 C. 95.