Pursuant to the provisions of C.G.S. § 7-148(C)(2)(B),
the Building Official, prior to approving an application for a building
permit and issuing said permit, shall confirm with the Tax Collector
of the Town that there are no delinquent taxes due and owing for the
property which is the subject of the application. The Building Official
shall not approve an application for a building permit nor issue said
permit for any property for which real estate taxes are delinquent,
unless and until said taxes and all outstanding interest and fees
are paid in full; provided, however, that the Building Official may
approve an application for a building permit and issue said permit
in the event that the Building Official, in his discretion, determines
that said permit is required to repair a condition that impairs the
health and safety of the occupants of said building.