[Adopted 2-10-2014]
It being found that the reporting of motor vehicle tax delinquencies
to the Department of Motor Vehicles and the reporting of payments
thereafter to the Department of Motor Vehicles, all pursuant to Sec.
14-33 C.G.S., carry to the City an administrative cost reasonably
estimated at $5 for each such delinquency, which cost is found to
be a cost of collection of the motor vehicle taxes due; therefore,
pursuant to Sec. 12-166 C.G.S., the revenue collector shall receive
from each taxpayer whose motor vehicle taxes were delinquent and whose
delinquency was reported to the Commissioner of Motor Vehicles pursuant
to Sec. 14-33 C.G.S., in addition to the delinquent taxes and all
interest thereon, a fee of $5 for each such reported delinquency.
As authorized by Sec. 12-144c C.G.S., the Tax Collector shall
waive any property tax due less than $5. All refunds of property taxes
less than $5 shall be deemed waived unless demand therefor is made,
in writing, to the Tax Collector within one year of being due.
[Added 10-11-2016]
A.Â
As authorized by § 12-63c(d) of the Connecticut General
Statutes, and effective for the Grand List of 2016 and all subsequent
grand lists, the Tax Assessor may waive the statutory penalty increasing
the property tax assessment due to the failure of a property owner
to timely submit the information requested by the Tax Assessor pursuant
to § 12-63c(a) of the Connecticut General Statutes, provided
accurate information is submitted to the Tax Assessor before the waiver
of the assessment penalty is considered.
B.Â
As to the Grand List of 2016 only, notwithstanding the above, if
a taxpayer failed to submit the information requested to the Tax Assessor
by June 1 or within the period of any extension, then the statutory
penalty assessed shall be waived so long as the information requested
is submitted to the Tax Assessor in accurate form no later than November
1, 2016, along with a late fee of $250.
C.Â
Beginning with the Grand List of October 1, 2017, and all subsequent
grand lists, notwithstanding the above, if a taxpayer fails to submit
the information requested to the Tax Assessor by June 1 or within
the period of any extension, then the statutory penalty assessed shall
be waived so long as the information requested is submitted to the
Tax Assessor in accurate form no later than September 1, along with
a late fee of $250. If a property owner submits the information requested
after September 1, then a letter requesting a waiver of the penalty
must be submitted to the Tax Assessor on or before November 1 along
with a late fee of $350. The Tax Assessor may waive the statutory
penalty assessed upon a showing of good cause by the taxpayer. No
request for waiver of the statutory penalty shall be considered if
submitted later than November 1.
