Pursuant to Connecticut General Statutes § 12-129,
as amended by P.A. 95-283, § 10, the Tax Collector is hereby
authorized to retain for the benefit of the Town any payment received
which is in excess of the amount due from any taxpayer, provided that
the amount of the excess payment is less than $5. Any excess payment
made by any taxpayer in an amount greater than $5 shall be refunded
in accordance with the provisions of Connecticut General Statutes
§ 12-129, as amended as aforesaid.