[Adopted 6-29-2004 (Ch. XXXIV, Art. 4, of the 1975 Code)]
It is hereby found that the reporting of motor vehicle tax delinquencies
to the Department of Motor Vehicles and the reporting thereafter of
payments on account thereof to the Department of Motor Vehicles, all
pursuant to C.G.S. § 14-33, carry an administrative cost
to the Town reasonably estimated at $5 for each such delinquency,
which cost is found to be a cost of collection of the motor vehicle
taxes due.
Pursuant to C.G.S. § 12-166, the Tax Collector shall
receive from each taxpayer whose motor vehicle taxes were delinquent
and whose delinquency was reported to the Commissioner of Motor Vehicles
pursuant to C.G.S. § 14-33, in addition to the delinquent
taxes and all interest thereon, a fee of $5 for each such reported
delinquency.
