{"data":{"id":"us-ct/conn.-gen.-stat.-12-141","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-141","heading":"Collection of taxes: Definitions.","body":"“Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes each town, consolidated town and city, consolidated town and borough, city, borough, school district, fire district, fire and sewer district, sewer district, lighting district and improvement association and each municipal organization and taxing district not previously mentioned. Except as otherwise indicated in the context, “tax”, wherever used in said sections, includes each property tax and each installment and part thereof due to a municipality, including any interest, penalties, fees and charges, including collection fees of a collection agency, attorney's fees and those fees and charges set forth in section 12-140.","path":["TITLE 12. TAXATION","CHAPTER 204*. LOCAL LEVY AND COLLECTION OF TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_204.htm#sec_12-141","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"ed84ba4d81c726babf237bb6aec08c248518419dff2ee3d3a48345418fb228da","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-140","next":"us-ct/conn.-gen.-stat.-12-141a"},"notice":"GroundRules: Original legal text. Not legal advice."}