Sec. 12-144b. Tax payment applicable to oldest obligation on specific property.
Sec. 12-144b. Tax payment applicable to oldest obligation on specific property. Each tax payment made to a municipality for taxes due on any specific property
shall be applied by the municipality toward payment of the oldest outstanding tax levied
on such property with the interest thereon; provided, 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.
(1969, P.A. 98; 1971, P.A. 687.)
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".