Town of Stratford, CT Article VIII Tax Hold for Members of Armed Forces

[Adopted 10-14-2003 by Ord. No. 03-05]

§ 191-18 Eligibility.

Eligibility requirements are:

A. Any member of the U.S. Armed Forces or any state reserve unit who has been called to active service for military operations authorized by the President of the United States that entail military action against Iraq and who is serving in the Middle East on the final day the tax payment is due.

B. The taxpayer must be a Stratford resident.

§ 191-19 Term of tax hold.

A. The term of the tax hold shall be for one year.

B. The tax hold shall be applicable to any assessment year starting October 1, 2002, or later.

§ 191-20 Imposition of tax hold.

The Town shall not charge, nor shall it collect, interest on property taxes for property subject to municipal taxation which is owned by a taxpayer who is a member of the U.S. Armed Forces or state reserves who meets all of the eligibility requirements of § 191-18 of this article.