| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | General Assembly Proposed Bill No. 80 | |
| 2 | 2 | January Session, 2011 LCO No. 282 | |
| 3 | 3 | Referred to Committee on Planning and Development | |
| 4 | 4 | Introduced by: | |
| 5 | 5 | SEN. WELCH, 31st Dist. | |
| 6 | 6 | ||
| 7 | 7 | General Assembly | |
| 8 | 8 | ||
| 9 | 9 | Proposed Bill No. 80 | |
| 10 | 10 | ||
| 11 | 11 | January Session, 2011 | |
| 12 | 12 | ||
| 13 | 13 | LCO No. 282 | |
| 14 | 14 | ||
| 15 | 15 | Referred to Committee on Planning and Development | |
| 16 | 16 | ||
| 17 | 17 | Introduced by: | |
| 18 | 18 | ||
| 19 | 19 | SEN. WELCH, 31st Dist. | |
| 20 | 20 | ||
| 21 | 21 | AN ACT CONCERNING A DELINQUENT PROPERTY TAX AMNESTY PROGRAM. | |
| 22 | 22 | ||
| 23 | 23 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 24 | 24 | ||
| 25 | 25 | That the general statutes be amended to provide that a municipality, by a vote of its legislative body, may create a delinquent property tax amnesty program that would forgive interest and penalties on a delinquent tax when (1) such tax was due during the period commencing July 1, 2007, and ending July 1, 2010; (2) such tax was on a one or two-family residence or personal noncommercial property or automobile and the taxed property continues to be owned by the delinquent taxpayer; and (3) the entire amount of the delinquent tax, less penalties and interest, is paid not later than the date sixty days after the date the legislative body of a municipality votes to participate in such program, and to further provide that commercial and industrial properties and properties owned by anyone other than a natural person shall be ineligible for such amnesty program, and that properties in foreclosure shall be ineligible unless a natural person who owns the property will retain ownership of such property at the end of the foreclosure proceeding. | |
| 26 | 26 | ||
| 27 | 27 | Statement of Purpose: | |
| 28 | 28 | ||
| 29 | 29 | To authorize municipalities to waive interest and penalties due on certain delinquent property taxes. |