Substitute Senate Bill No. 302
Public Act No. 01-178
AN ACT CONCERNING PROPERTY TAX COLLECTION.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-144c of the general statutes is repealed and the following is substituted in lieu thereof:
Any municipality may [by action of its legislative body,] waive any property tax due in an amount less than [five] twenty-five dollars by action of its legislative body before the date such tax is due.
Sec. 2. This act shall take effect October 1, 2001, and shall be applicable to assessment years commencing on and after said date.
Approved July 6, 2001