Connecticut § 12-141 - Collection of taxes: Definitions.
Full text of Connecticut Connecticut General Statutes § 12-141 — Collection of taxes: Definitions., with citation guidance and answers to common questions.
§ 12-141. Collection of taxes: Definitions.
Sec. 12-141. Collection of taxes: Definitions. “Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes each town, consolidated town and city, consolidated town and borough, city, borough, school district, fire district, fire and sewer district, sewer district, lighting district and improvement association and each municipal organization and taxing district not previously mentioned. Except as otherwise indicated in the context, “tax”, wherever used in said sections, includes each property tax and each installment and part thereof due to a municipality, including any interest, penalties, fees and charges, including collection fees of a collection agency, attorney's fees and those fees and charges set forth in section 12-140.
(1949 Rev., S. 1823; P.A. 13-276, S. 18.)
History: P.A. 13-276 replaced reference to Sec. 12-150 with reference to Sec. 12-170 and redefined “tax” to include interest, penalties and certain fees and charges.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-141
What does Connecticut General Statutes § 12-141 cover?
Section 12-141 ("Collection of taxes: Definitions.") 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 § 12-141?
A common citation format is "Connecticut General Statutes § 12-141" (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?
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How does Connecticut § 12-141 apply to my situation?
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Sources & Verification
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