| 11 | 11 | | |
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| 12 | 12 | | AN ACT CONCERNING ACTIVE DUTY MEMBERS OF THE ARMED FORCES AND DELINQUENT PROPERTY TAXES. |
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| 13 | 13 | | |
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| 14 | 14 | | Be it enacted by the Senate and House of Representatives in General Assembly convened: |
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| 15 | 15 | | |
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| 16 | 16 | | Section 1. Section 12-146e of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016): |
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| 17 | 17 | | |
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| 18 | 18 | | Notwithstanding the provisions of section 12-146, a municipality [may, upon approval by its legislative body or, in any town in which the legislative body is a town meeting, by the board of selectmen of such municipality, elect to] shall not charge or collect interest [for a period of one year] on any property tax or any installment or part thereof that is payable by any resident of the state who (1) is a member of the armed forces of the United States or of any state or of any reserve component thereof, (2) has been called to active service in the armed forces of the United States, and (3) (A) is serving outside the state on the final day that payment of such property tax or installment or part thereof is due, or (B) has been residing in the state for less than one year since returning from serving outside the state. Any interest waived pursuant to this section shall be reinstated if the member of the armed forces fails to pay the amount of any such delinquent property tax after residing in the state for at least one year after returning from serving outside the state. |
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| 19 | 19 | | |
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| 20 | 20 | | Sec. 2. Sections 12-146c and 12-146d of the general statutes are repealed. (Effective October 1, 2016) |
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| 21 | 21 | | |
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| 22 | 22 | | |
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| 23 | 23 | | |
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| 24 | 24 | | |
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| 25 | 25 | | This act shall take effect as follows and shall amend the following sections: |
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| 26 | 26 | | Section 1 October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016 12-146e |
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| 27 | 27 | | Sec. 2 October 1, 2016 Repealer section |
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| 28 | 28 | | |
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| 29 | 29 | | This act shall take effect as follows and shall amend the following sections: |
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| 30 | 30 | | |
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| 31 | 31 | | Section 1 |
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| 32 | 32 | | |
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| 33 | 33 | | October 1, 2016, and applicable to assessment years commencing on and after October 1, 2016 |
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| 34 | 34 | | |
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| 35 | 35 | | 12-146e |
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| 36 | 36 | | |
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| 37 | 37 | | Sec. 2 |
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| 38 | 38 | | |
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| 39 | 39 | | October 1, 2016 |
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| 40 | 40 | | |
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| 41 | 41 | | Repealer section |
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| 42 | 42 | | |
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