Connecticut Judicial Branch Law Libraries   Books

Connecticut Law About Municipal Taxes
These links connect to resources available and are provided with the understanding
that they represent only a starting point for research.

External Link - You are leaving the Connecticut Judicial Branch website This web page has many external links to valuable resources. Please view our Linkage Policy for more information.

See Also: Law About Property Tax Appeals and Law About Elderly Tax Credits

Research Guides and Information

  Recent Connecticut Public Acts and Current Orders

Research guides prepared by the Connecticut Judicial Branch law librarians:

Office of Legislative Research Reports:
Office of Legislative Research reports summarize and analyze the law in effect on the date of each reports publication. Current law may be different from what is discussed in the reports.

Connecticut Office of Policy Management:

 

Connecticut General Statutes

Selected statutes:

Chapter 98  Municipal Powers

Chapter 203 Property Tax Assessment

  • Sec. 12-40. Notice requiring declaration of personal property.

  • Sec. 12-41. Filing of declaration.

  • Sec. 12-43. Property of nonresidents.

  • Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes. 

  • Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax due date. 

  • Sec. 12-71e. Motor vehicle mill rate.

Chapter 204 Local Levy and Collection of Taxes

  • Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles.

  • Sec. 12-132. Form and tax warrant.

  • Sec. 12-135. Execution of tax warrant. Collection by successor of collector.   

  • Sec. 12-141. Collection of taxes: Definitions.

  • Sec. 12-146. Delinquent tax or installment. Interest. Waiver of interest.

  • Sec. 12-157Method of selling real estate for taxes.

  • Sec. 12-161. Collection by suit.

  • Sec. 12-163. Jeopardy collection of taxes. Written notice.

  • Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens.

Chapter 205 Municipal Tax Liens

Chapter 246 Motor Vehicles

  • Sec. 14-33. Renewal of registration denied for failure to pay motor vehicle property tax or fines for parking violations.

  • Sec. 14-163. Commissioner to provide lists of motor vehicle and snowmobile owners to town assessors. Disclosure by assessor or tax collector prohibited.

 

Click on the following link to search the full-text of the statutes: https://search.cga.state.ct.us/r/statute/dtsearch_form.asp

 Connecticut Law by Subject