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The second half of Real Estate Taxes, the second half of Motor Vehicle Taxes and the recently billed Supplemental Motor Vehicle Tax Bills on the October 1, 2019 Grand List are due and payable JANUARY 1, 2021. You have until APRIL 1, 2021 to pay these taxes without penalty. ALL TAXES become delinquent April 2, 2021 and will be subject to interest from January 1, 2021 at the rate of one and one half percent per month.
No new bills will be sent out for the January 1, 2021 taxes due. Failure to receive a bill does not invalidate the tax or any interest accrued.
A Tax Collector does not have the authority to waive the interest due on a delinquent tax. The office of the Tax Collector must adhere strictly to procedures set out in the Connecticut General Statutes. Municipalities have no power of taxation other than those specifically given by the Statutes. New Britain vs. Mariners Savings Bank, 67 Conn., 528, 532 and State Ex-rel Feign vs. Raacke, 32 Conn. Sup. 237,240.)
The power to prescribe or dispense with conditions, means and methods in assessment, levy, and collection of taxes lies clearly in the General Assembly (Daly vs. Fisk, 104 Conn. 579, 584). Since the General Assembly has not granted tax collectors the discretion to waive interest charges, no such authority exists.
It is clear from the Statutes of the State of Connecticut that whether or not a taxpayer receives a bill for his taxes is irrelevant to the issue. As a matter of law, the taxpayer became liable to the Town for the tax installment due and payable on July 1st. That liability is neither created by nor dependent upon receipt of a tax bill. Therefore, the failure to receive such bill does not relieve the taxpayer of the requirement to pay the statutory required interest on his late payment.
A demand (bill) by the Collector is not necessary to make the property tax due; it is not a condition precedent to the duty of the taxpayer to pay (Goddard vs. Town of Seymour, 1862, 30 Conn.304). The duty rests with the taxpayer to pay, not with the Collector to demand. As a matter of law, the interest which became due after August 1st became a part of the tax due. The Collector is required as a matter of law to apply the amount paid first to the statutory interest and last to principal; he has no discretion in the matter.