School district, fire district and highway taxes or taxes of any other subdivision of any town shall be laid either on the assessment list of the town last before completed or on the assessment list next thereafter to be completed, provided, if the list next thereafter to be completed is used, such taxes shall not become due and payable until such list has been completed. Each such tax shall be payable within one year after it has been laid.(1949 Rev., S. 1816.)Tax laid in 1850 on assessment list of 1849 held valid. 21 C. 65. Cited. 122 C. 402.
Connecticut Legal Code
§ 12.133
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_204.htm#sec_12-133· Version 2026