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Current as of January 01, 2025 | Updated by Findlaw Staff
Notwithstanding the provisions of the general statutes or of any special act, municipal charter or home rule ordinance, any municipality may, by vote of its legislative body:
(1) Waive any interest accrued during the period of June 30, 2019, to June 30, 2022, inclusive, on delinquent property taxes owed by any social or recreational club exempt from taxation under Section 501(c)(7) of the Internal Revenue Code of 1986, 1 or any subsequent corresponding internal revenue code of the United States, as amended from time to time; and
(2) Waive any future interest that may accrue during the period of July 1, 2022, to July 1, 2027, on delinquent property taxes owed by any such club.
Cite this article: FindLaw.com - Connecticut General Statutes Title 12. Taxation § 12-146f. Municipal option to waive interest accrued during certain periods on delinquent property taxes owed by social or recreational club - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-146f/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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