The Town hereby adopts the provisions of and invokes the option
provided by § 12-129 of Connecticut General Statutes relating
to the retention of payments in excess of the amount due, provided
the amount of the excess payment is less than $5. The refund of any
payment in excess of the amount due but less than $5 shall hereby
and hereafter be retained, and the office of the Tax Collector of
the Town shall be authorized to adjust its records accordingly.