[Adopted 9-12-1972 (Ch. 22 of the 1972 Code)]
[Amended 6-28-1994; 10-28-2003; 10-26-2004; 2-28-2006; 9-27-2011]
The tax due on the grand list of the Town on the first day of October of each year shall become payable in equal semiannual installments on the first day of July next following and on the first day of January next following said first of July, except that any tax of less than $50 and any tax on motor vehicles shall be payable in one installment on the first day of July.
If any installments of such tax shall not be paid on or before the first business day of the month next succeeding that in which it shall be due and payable, such installment and all succeeding installments shall immediately become delinquent and shall be considered as having become due and payable at the same time as the earliest installment of such tax to become delinquent and shall be subject to interest at the rate and in the manner provided for in the General Statutes. Any person may pay the total amount of any tax for which he or she is liable at the time when the first installment shall be payable.
If property taxes due with respect to any motor vehicle tax account are delinquent for more than 30 days, a fee of $5 shall be applied to each such account and shall be paid before any such account is deemed to have been paid.
Where the assessed value of any real property determined on the October 1, 1979, grand list is higher than the assessed value of said real property determined on the October 1, 1978, grand list, then a part of the amount of the increase in the assessed value of said real property shall be deferred, and the increase in the assessed value of said real property shall be divided into five equal increments, and one of said equal increments shall be effective and added to the assessed value of said real property as determined on the October 1, 1978, grand list commencing October 1, 1979, and thereafter one of the other said equal increments shall become effective and added to the assessed value of said real property on each succeeding October 1, thereby increasing the assessed value of said real estate on October 1, 1979, and each successive October 1 thereafter until the full assessment originally determined on October 1, 1979, is implemented.
Any new real estate construction which is completed and determined to be subject to property tax as provided in C.G.S. § 12-53a after October 1, 1979, shall be assessed, and a portion of the actual assessed value of such new construction deferred, in accordance with the provisions of C.G.S. § 12-62a and in a manner similar to that provided in the provisions of Subsection A.
If, as a result of the adoption of a substitute resolution setting the tax rate, the tax rate which takes effect is lower than the rate which took effect on the beginning of the fiscal year, the Town Treasurer shall adjust taxes as follows:
For those taxpayers paying their taxes in two installments, a credit shall be applied against the second installment in the amount produced by applying the finally set mill rate to the relevant assessment, retroactive to the preceding July 1.
For all other taxpayers, a cash refund in lieu of a credit shall be mailed to the taxpayer at the time the bills for the second installment are being mailed to taxpayers paying in installments.
The amount of the refund shall be determined by applying the finally set mill rate to the relevant assessment, retroactive to the preceding July 1, and subtracting this amount from the amount of taxes already paid.
No interest shall be paid in any taxes refunded.
Any refund returned to the Town as undeliverable shall be held by the Treasurer for one calendar year from the date of mailing. At the expiration of the one-year period, the Treasurer shall cancel all unclaimed refund checks.
The Treasurer may establish further rules and procedures to implement this section, subject to the provisions of this section and Chapter VII, Section 11, of the Charter.