Pursuant to C.G.S. § 12-129, as amended
by P.A. 95-283, Section 10, the Tax Collector is hereby authorized
to retain for the benefit of the Town any payment received which is
in excess of the amount due from any taxpayer, provided the amount
of the excess payment is less than $5. Any excess payment by any taxpayer
in an amount greater than $5 shall be refunded in accordance with
the provisions of C.G.S. § 12-129, as amended as aforesaid.