Commencing with fiscal year 2009-2010 and continuing thereafter, all property taxes from each annual grand list due in the amount of $10 or less shall be waived in accordance with the provisions provided in C.G.S. § 12-144c.
Tax payments made to the Town of Ridgefield in excess of the amount due, whether for principal, legal interest, penalty, or fees, shall be retained by the Tax Collector where the amount of the excess payment is less than $5. Where the amount of excess payment is $5 or greater, the procedure for refunds outlined in C.G.S. § 12-129, as amended, shall be followed.