{"data":{"id":"us-ct/conn.-gen.-stat.-12-46","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-46","heading":"Penalty for neglect by trustees, guardians or conservators.","body":"If any trustee or trustees, guardian or conservator, whose duty it is to make such return or cause the same to be made, neglects so to do, he or they shall forfeit to the town in which such return should have been made, according to section 12-45, two per cent of the cash value of the property so taxable for each year of such neglect.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-46","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":"858b06378a247db6e504f51d7583d00cf97d1156f084efcc8172da190aab2b10","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-45","next":"us-ct/conn.-gen.-stat.-12-47"},"notice":"GroundRules: Original legal text. Not legal advice."}