Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-133: Taxes of subdivisions of towns.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 204*. LOCAL LEVY AND COLLECTION OF TAXES

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.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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