Tax payments made to the Town of East Hampton in excess of the
amount due, whether for principal, legal interest, penalty, or fees,
shall be retained by the Town where the amount of excess payment is
less than $5 pursuant to the provisions of § 12-129 of the
Connecticut General Statutes.
Any property tax due to the Town of East Hampton in the amount
less than $5 shall be waived pursuant to the provisions of § 12-144c
of the Connecticut General Statutes.