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.