Pursuant to § 7-148 of the Connecticut
General Statutes, as such statute may be amended from time to time,
the approval of all building permit applications by the Building Department
shall be withheld for any property upon which taxes are delinquent
for the property for which the permit is to be issued. The delinquent
taxes shall be paid or a suitable payment plan shall be approved by
the Tax Collector before a building permit application can be approved.
The Tax Collector and the Building Inspector
shall develop the necessary forms and procedures to implement this
article.
The Building Inspector may grant a building
permit on properties upon which taxes are delinquent if he certifies
in writing to the Tax Collector that an emergency exists affecting
the health or safety of the occupants of a building upon which the
building permit is sought, provided that the construction to be undertaken,
pursuant to the building permit, is for the purpose of correcting
the emergency affecting the health or safety of the occupants only.
For the purposes of this article, "delinquent"
shall have the meaning found in Connecticut General Statutes § 12-146.
Taxes due may become delinquent notwithstanding an appeal from a decision
of the Board of Assessment Appeals, and the Tax Collector may pursue
collection thereof to the extent authorized by Connecticut General
Statutes § 12-117a.