Pursuant to § 12-144c of the Connecticut General Statutes,
effective with the Grand List of 2000, any property tax or special
service charge due to the Town of Farmington in an amount less than
five dollars ($5.00) shall be waived.
Pursuant to § 12-129 of the Connecticut General Statutes,
the Tax Collector for the Town of Farmington may retain on behalf
of the Town any tax payment or special service charge in excess of
the amount due, provided the amount of the excess payment is less
than five dollars ($5.00).