§ 12-144c

Any municipality may waive any property tax due in an amount less than one hundred dollars by action of its legislative body.(P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21; P.A. 21-73, S. 3.)History: P.A. 01-178 increased the amount of property tax that may be waived from $5 to $25 and added provision re waiver before the date the tax is due, effective October 1, 2001, and applicable to assessment years commencing on and after said date; P.A. 13-276 eliminated requirement that property tax waiver occur before the date the tax is due; P.A. 21-73 increased the amount of property tax that may be waived from $25 to $100, effective July 1, 2021.