[Adopted 6-29-1994 (Ch. XXXIV, Art. 1, of the 1975 Code)]
Pursuant to C.G.S. § 12-144c, the Tax Collector is hereby authorized to waive the payment of any property tax or interest or fees thereon due in any amount less than $5, wherever, in the judgment of the Tax Collector, the costs of collecting such tax, interest or fees (including the time expenditure required) are reasonably likely to equal or exceed the amount due.