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.
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:
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
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.