City of West Haven, CT
New Haven County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[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. 
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. 
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. 
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.