The goal of enforcement procedures is the maximization of revenue to the Town. Penalties, interest charges and legal fees are intended to deter delinquency.
Connecticut General Statutes dictate interest of 1.5% per month retroactive to the due date or 18% per annum charged on all delinquent bills. There is a $2.00 minimum interest charge.
By Statute, failure to receive a tax bill does not invalidate the tax or the interest (S. 12-130).
Real Estate Taxes
Liens are filed each year on all accounts having outstanding taxes. Liens remain in effect until all taxes, interest and fees are paid in full.
Taxpayers should be aware that per CT State statutes 12–144b, tax payments must first be applied to the oldest obligation.
Liens are subject to foreclosure, tax sale and sale/assignment or to a third party for collection.
Motor Vehicle Taxes
Per state statue, delinquent motor vehicle taxes are reported to the DMV, which deny registration renewal on all vehicles in your name until all taxes, interest and fees are paid in full. For an immediate clearance payment must be in cash, money order, or cashier's check.
Delinquent motor vehicles accounts may be referred to a collection agency.
Sewer Use & Assessment
Sewer Use liens are filed each year on all accounts with outstanding balances.
Sewer Assessment Installment liens are filed when an account is set up to pay yearly in installments.
Liens are enforced in the same manner as real estate.