Connecticut § 12-146f - Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.
Full text of Connecticut Connecticut General Statutes § 12-146f — Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club., with citation guidance and answers to common questions.
§ 12-146f. Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.
Sec. 12-146f. Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club. Notwithstanding the provisions of the general statutes or of any special act, municipal charter or home rule ordinance, any municipality may, by vote of its legislative body:
(1) Waive any interest accrued during the period of June 30, 2019, to June 30, 2022, inclusive, on delinquent property taxes owed by any social or recreational club exempt from taxation under Section 501(c)(7) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time; and
(2) Waive any future interest that may accrue during the period of July 1, 2022, to July 1, 2027, on delinquent property taxes owed by any such club.
(P.A. 22-146, S. 9.)
History: P.A. 22-146 effective May 7, 2022.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-146f
What does Connecticut General Statutes § 12-146f cover?
Section 12-146f ("Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.") 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 § 12-146f?
A common citation format is "Connecticut General Statutes § 12-146f" (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 § 12-146f 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.