[Adopted STM 2-16-1982 by Ord. No. 34]
A. 
Pursuant to C.G.S. § 12-144c, the Tax Collector of the Town of Barkhamsted is hereby authorized and directed to waive any tax bill for $5 or less effective with the October 1, 2016, grand list.
[Amended STM 12-6-2016]
B. 
The Assessor, or the Board of Assessment Appeals, shall have the authority to waive any penalty imposed pursuant to C.G.S. § 12-63c(d), as may be amended from time to time, provided:
[Added STM 9-24-2013]
(1) 
The owner of the real property required to submit the income and expense information pursuant to C.G.S. § 12-63c(a) is not the owner of such property on the assessment date for the grand list to which such penalty is added; and
(2) 
The Town Assessor, or the Town Board of Assessment Appeals, receives information proving such change in ownership.
C. 
In addition, the Assessor, or the Board of Assessment Appeals, may also waive such penalty, provided the Assessor or Board of Assessment Appeals receives the income and expense information, in full compliance with C.G.S. § 12-63c, on or before September 30 of said assessment year.
[Added STM 9-24-2013]