Connecticut § 7-148pp - Municipal option for temporary lower interest rate on certain delinquent property taxes and utility rates, charges and assessments.
Full text of Connecticut Connecticut General Statutes § 7-148pp — Municipal option for temporary lower interest rate on certain delinquent property taxes and utility rates, charges and assessments., with citation guidance and answers to common questions.
§ 7-148pp. Municipal option for temporary lower interest rate on certain delinquent property taxes and utility rates, charges and assessments.
Sec. 7-148pp. Municipal option for temporary lower interest rate on certain delinquent property taxes and utility rates, charges and assessments. (a)(1) Except as provided in subsection (b) of this section and notwithstanding any provision of chapter 105 or 204 or any special act, charter, home rule ordinance, local ordinance or other local law, for the fiscal years ending June 30, 2022, and June 30, 2023, any municipality or district, as defined in section 7-324, may provide, upon approval by its legislative body or board of directors, as applicable, a program in which the delinquent portion of the principal of any (A) tax on real property, personal property or motor vehicle, or (B) municipal water, sewer or electric rate, charge or assessment, shall be subject to interest at a rate of three per cent per annum for ninety days from the time that such tax, rate, charge or assessment becomes due and payable until such tax, rate, charge or assessment is paid.
(2) At the conclusion of the ninety days during which the delinquent portion of any tax, rate, charge or assessment described in subsection (a) of this section shall be subject to interest at a rate of three per cent per annum, pursuant to said subsection, such delinquent portion, if any, shall be subject to interest and penalties as otherwise provided by law.
(b) The provisions of subsection (a) of this section shall not apply in the case of any tax, rate, charge or assessment described in said subsection that is subject to interest and penalties at less than three per cent per annum.
(P.A. 21-73, S. 2.)
History: P.A. 21-73 effective July 1, 2021.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 7-148pp
What does Connecticut General Statutes § 7-148pp cover?
Section 7-148pp ("Municipal option for temporary lower interest rate on certain delinquent property taxes and utility rates, charges and assessments.") 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 § 7-148pp?
A common citation format is "Connecticut General Statutes § 7-148pp" (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 § 7-148pp 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.