Connecticut General Statutes Title 7. Municipalities § 7-148pp. Municipal option for temporary lower interest rate on certain delinquent property taxes and utility rates, charges and assessments

(a)(1) Except as provided in subsection (b) of this section and notwithstanding any provision of chapter 105  1 or 204  2 or any special act, charter, home rule ordinance, local ordinance or other local law, for the fiscal years ending June 30, 2022, and June 30, 2023, any municipality or district, as defined in section 7-324, may provide, upon approval by its legislative body or board of directors, as applicable, a program in which the delinquent portion of the principal of any (A) tax on real property, personal property or motor vehicle, or (B) municipal water, sewer or electric rate, charge or assessment, shall be subject to interest at a rate of three per cent per annum for ninety days from the time that such tax, rate, charge or assessment becomes due and payable until such tax, rate, charge or assessment is paid.

(2) At the conclusion of the ninety days during which the delinquent portion of any tax, rate, charge or assessment described in subsection (a) of this section shall be subject to interest at a rate of three per cent per annum, pursuant to said subsection, such delinquent portion, if any, shall be subject to interest and penalties as otherwise provided by law.