In accordance with Connecticut General Statutes § 12-144c,
the Tax Collector is authorized to waive the payment of any property
tax, interest or lien fee due not to exceed the amount of $5.
In accordance with Connecticut General Statutes § 12-129,
the Tax Collector is authorized to retain any payment in excess of
the amount due of any property tax, interest or lien fee which is
less than $5.