Pursuant to § 7-148 of the General Statutes,
approval of any application for a building permit or for a building-related
permit (hereinafter "building application") made to the Building Official
shall be withheld for any property upon which taxes, sewer fees, sewer
assessments, or other Town charges or assessments (hereinafter "Town
charges") are delinquent.
All persons filing a building application shall submit
to the Building Official with the application a statement from the
Tax Collector certifying that no Town charge affecting the property
for which the application is being filed is delinquent.
If delinquent Town charges do affect the property,
the applicant shall file a statement certified by the Tax Collector
that the taxpayer has entered into an acceptable agreement with the
Tax Collector for the payment of the delinquent Town charges.
The Building Official may approve a building application
for properties upon which Town charges are delinquent if he certifies
in writing to the Tax Collector that an emergency exists affecting
the health or safety of the public or of the occupants of the building
for which property the building application is sought.
For the purposes of this section, "delinquent" shall
have the meaning found in § 12-146 of the General Statutes.
Taxes due may be considered delinquent notwithstanding an appeal from
a decision of the Board of Assessment Appeals, and the Tax Collector
may pursue collection thereof to the extent authorized by the General
Statutes.
The Tax Collector and the Building Official, subject
to the approval of the Chief Administrative Officer, shall develop
the necessary forms to implement this section.