Substitute House Bill No. 5771

Special Act No. 00-9

An Act Concerning A Waiver Of Interest On Delinquent Property Taxes In Norwalk.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Notwithstanding the provisions of section 12-146 of the general statutes, the city of Norwalk shall not charge or collect interest, and may refund any interest collected, on delinquent property taxes for property on the grand list of October 1, 1998, for the period beginning on July 1, 1999, and ending on September 30, 1999, inclusive, if the Norwalk tax collector and tax assessor jointly determine that the delinquency (1) is attributable to the failure of a commercial mailing company or the United States Postal Service to deliver property tax bills to certain parts of Zip Codes 06853 and 06854, which the Norwalk tax collector had contracted to be mailed, and (2) is not the result of any action or failure on the part of the taxpayer.

Approved May 16, 2000