Sec. 12-144c. Optional waiver of property tax under twenty-five dollars.
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.