Chapter 204. Local Levy and Collection of Taxes
Section
12-122Selectmen to estimate town's expenses; tax levy to pay current expenses.12-122aUniform city-wide mill rate for taxation of motor vehicles.12-123Selectmen to make rate bill when town fails to lay sufficient tax.12-124Abatement of taxes and interest.12-124aMunicipal option to abate taxes on residence exceeding eight per cent of occupants' income.12-125Abatement of taxes of corporations.12-125aWaiver of taxes on certain property held by suppliers of water.12-125bExemption or abatement of tax on real property bought from the state by a municipality.12-126Abatement or refund of tax on tangible personal property assessed in more than one municipality.12-127Abatement or refund on proof of exempt status.12-127aAbatement of taxes on structures of historical or architectural merit.12-128Refund of tax erroneously collected from veterans and relatives.12-129Refund of excess payments.12-129aMoratorium on tax payment for persons over sixty-five.12-129bReal property tax relief for certain persons sixty-five years of age or over for claims filed on or before May 15, 1980.12-129cApplication for real property tax relief for certain persons sixty-five years of age or over. Biennial requirements. Penalty for false affidavit or false statement.12-129dState payment in lieu of tax revenue.12-129e and 12-129fFailure to reapply for benefits. Grants to municipalities.12-129gAppropriation.12-129h and 12-129iTax relief for special tax. State reimbursement in lieu of tax.12-129j to 12-129mState refunds of property tax payments to certain persons sixty-five or over.12-129nOptional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.12-129oOptional property tax relief by a municipality for certain elderly persons when special tax is levied.12-129pMaximum benefits for homeowner receiving tax relief under section 12-129b.12-129qGrants to property owners in special services districts.12-129rMunicipal option to abate taxes on open space in exchange for transfer of development rights to municipality.12-129sMunicipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.12-129tMunicipal option to abate taxes on visitable housing.12-129uMunicipal option to abate taxes on historic agricultural structures.12-129vMunicipal option to provide residential property tax credit. Designation of community supporting organization.12-130Collectors; rate bills and warrants. Statements of state aid.12-130aTraining, examination and certification of municipal tax collectors.12-131Special forms for assessment lists, abstract books and rate bills.12-132Form and tax warrant.12-133Taxes of subdivisions of towns.12-134Tax account and receipt to bear same number.12-135Execution of tax warrant. Collection by successor of collector.12-136Bonds of tax collectors. Appointment of new collector.12-137Appointment of acting tax collectors.12-138Collector to report to town clerk and assessor mistakes in assessments.12-139Collector's books open to public inspection.12-140Fees, costs and expenses of tax collectors and tax sales.12-141Collection of taxes: Definitions.12-141aPayment of municipal taxes by credit card, debit card or electronic payment services.12-142Installments; due date.12-143Installment payments; priority of personal property taxes.12-144Payment of taxes of not more than one hundred dollars.12-144aPayment of tax on motor vehicles.12-144bApplication of tax payments.12-144cOptional waiver of property tax under one hundred dollars.12-144dMotor vehicle property tax due July first.12-145Notice to pay taxes. Rate of interest when delinquent. Waiver.12-146Delinquent tax or installment. Interest. Waiver of interest.12-146aWithholding or revocation of municipal or district health department license or permit for failure to pay taxes or water, sewer or sanitation charges.12-146bWithholding of municipal payments for failure to pay property taxes.12-146c and 12-146dPayments by residents in the armed forces called to active service for military action in Iraq or Afghanistan. Payments by residents who are spouses domiciled with members of the armed forces called to active service for military action in Iraq.12-146ePayments by residents in the armed forces called to active service who are serving outside the state.12-146fMunicipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.12-147Payment and deposit of moneys collected by collector. Treasurer to examine books.12-148Identification of taxpayers.12-149Lists of taxpayers to be preserved until settlement with collector.12-150Penalty.12-151Record-receipt books.12-152Tax on portion of property assessed as a whole.12-153Receipts for partial payments in cases of transfer.12-154Proceedings against collector for failure to pay taxes collected or to perform duties.12-155Demand and levy for the collection of taxes and water or sanitation charges.12-156Sale of equity or particular estate under tax levy.12-157Method of selling real estate for taxes.12-158Form of collector's deed. Liability of municipalities for breach of warranty.12-159Collector's deed as evidence. Irregularities.12-159aCourt orders in actions to contest validity of collector's deed or to enjoin tax sale.12-159bTime for action contesting validity of collector's deed.12-160Poor debtor's oath.12-161Collection by suit.12-161aIn proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred.12-162Alias tax warrant. Service of warrants upon financial institutions. Request for information.12-163Jeopardy collection of taxes. Written notice.12-163aReceivership of rents for the collection of delinquent taxes.12-164Tax uncollectible after fifteen years. Interest on improvement liens.12-165Municipal suspense tax book.12-166Powers and duties of collector.12-167Reports of tax collectors.12-167aAffidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.12-168Tax collector not personally liable in the absence of negligence or wilful misconduct.12-169Payment of taxes due on Saturday, Sunday or legal holiday.12-169aMotor vehicle property tax check-off for local scholarship fund.12-169bAddition of municipal expenses to property taxes for real estate violating health, safety or housing codes.12-170Penalty for official misconduct.