Bill Text: CT HB05348 | 2014 | General Assembly | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: An Act Concerning The Consideration Of Property Values When Determining Eligibility For A Certain Property Tax Relief Program.

Spectrum: Bipartisan Bill

Status: (Vetoed) 2014-06-06 - Vetoed by the Governor [HB05348 Detail]

Download: Connecticut-2014-HB05348-Comm_Sub.html

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General Assembly		Substitute Bill No. 5348
February Session, 2014		*_____HB05348PD____032514____*

AN ACT CONCERNING THE PAYMENT OF DELINQUENT PROPERTY TAXES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-144b of the 2014 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2014):

(a) Except as otherwise provided by the general statutes or subsection (b) of this section, all payments made to or recovered by the municipality on any specific property shall be applied [(1) first, for] first to any outstanding unsecured taxes and then to any outstanding secured taxes. For any outstanding unsecured taxes, all payments shall be applied first to expenses concerning such unsecured taxes, including attorney's fees, collection expenses, recording fees, collector's fees and other expenses and charges related to all delinquencies owed by the party liable therefor before the interest accrued, then to the principal of such outstanding unsecured taxes, paying the oldest such tax first. [, and (2) for] For any outstanding secured taxes, all payments shall be applied first to expenses concerning such secured taxes, including attorney's fees, collection expenses, recording fees, collector's fees and other expenses and charges related to all delinquencies owed by the party liable therefor before the interest accrued, then to the principal of such outstanding secured taxes, paying the oldest such tax first. If there is litigation pending between the municipality and the party liable for the oldest outstanding tax on such property concerning such oldest outstanding tax, such tax payment shall only be applied to the oldest outstanding tax on such property which is not involved in such litigation, provided this section shall not apply to tax payments tendered by third parties pursuant to contract or by operation of law. The municipality shall not be bound by any notation on or accompanying a payment that purports to be payment in full, proposes to waive any rights or powers of the municipality, directs application of the payment in any manner that contradicts any applicable statute or ordinance or is otherwise contrary to law.

(b) Any person making a payment pursuant to subsection (a) of this section may, at the time of such payment, direct the manner in which to apply such payment to outstanding unsecured and secured taxes, fees and expenses, including whether to apply such payment to a specific property.

This act shall take effect as follows and shall amend the following sections:
Section 1	October 1, 2014	12-144b

PD

Joint Favorable Subst.