[Adopted 10-19-2011, effective 11-4-2011]
Pursuant to Connecticut General Statutes § 7-148 and § 12-166, the Tax Collector shall, in addition to all interest, charges, fees, and penalties otherwise provided by law, add and collect the following fee, which shall be enforceable in any manner allowed by law for the collection of delinquent taxes, and shall be included within any lien securing such tax, and shall be paid before such tax is deemed to have been satisfied: $3 on each motor vehicle tax bill that remains delinquent for two months after the due date. Motor vehicle taxes that are due on July 1 shall be increased by the amount of this fee if the taxes are still delinquent on September 1, and motor vehicle taxes that are due on January 1 shall be increased by the amount of this fee if the taxes are still delinquent on March 1. The Board of Selectmen shall adjust this fee in the same manner as other fees under Chapter 2 of the Town Code, so that the amount of the fee is sufficient to offset related charges from the Department of Motor Vehicles and related administrative expenses incurred by the Office of the Tax Collector.