Connecticut § 12-123 - Selectmen to make rate bill when town fails to lay sufficient tax.
Full text of Connecticut Connecticut General Statutes § 12-123 — Selectmen to make rate bill when town fails to lay sufficient tax., with citation guidance and answers to common questions.
§ 12-123. Selectmen to make rate bill when town fails to lay sufficient tax.
Sec. 12-123. Selectmen to make rate bill when town fails to lay sufficient tax. When any town has failed to lay necessary taxes or to lay a tax which, in addition to the other estimated yearly income of the town, is sufficient to pay the current expenses of such town, its selectmen shall make a rate bill upon its list last completed for the amount necessary, or for an amount sufficient to pay the deficit in such current expenses, and cause the same to be collected as other taxes.
(1949 Rev., S. 1804.)
No statutory right for taxpayer to enjoin collection of taxes that are not abuse of broad discretion conferred on boards of selectmen by section. 217 C. 303.
Cited. 32 CS 237.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-123
What does Connecticut General Statutes § 12-123 cover?
Section 12-123 ("Selectmen to make rate bill when town fails to lay sufficient tax.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-123?
A common citation format is "Connecticut General Statutes § 12-123" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-123 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.