Whenever the Town Plan and Zoning Commission shall make any assessment
of benefits under the provisions of Section 8-29 of the Connecticut General
Statutes, such assessment shall be due and payable at such time as may be
fixed by the Commission, provided that no assessment shall become due until
the work for which such assessment was levied has been completed. The Commission
shall give notice of the date when such assessments are due and payable by
publication at least twice within a period of 15 days in a newspaper having
a circulation in the town, listing the streets, the names of the property
owners and the amounts of the assessments and by mailing a notice of such
assessment to each record owner of land affected thereby. Such notice shall
state the date when such assessments are due and payable, which date shall
be more than 30 and fewer than 60 days after the date of the first such publication.
The Plan and Zoning Commission may provide for the payment of such assessments
in such number of substantially equal annual installments, not exceeding 10,
as it shall determine, and may provide for interest charges on any deferred
payments. Any person who may have elected to pay his assessment in more than
one installment may make payment at any time in full of the whole or such
part of such assessment as still remains unpaid.
Any assessment of benefits not paid within 30 days of the due date shall
thereupon be delinquent and shall be subject to interest from the due date
at the same interest rate and in the same manner as provided by the Connecticut
General Statutes in the case of delinquent taxes, provided that, in the case
of an assessment payable in installments, interest shall be computed on the
entire unpaid balance of such assessment from the due date of the last installment
which was paid, or from the due date of the assessment if no previous installment
has been paid. Each addition of interest shall become and be collectible as
a part of such assessment. Whenever any installment of an assessment becomes
delinquent, any remaining unpaid installments of such assessment shall also
become delinquent, provided that if all past due installments, together with
interest and any other charges, have been paid in full, remaining installments
may be paid without additional penalty, except for subsequent default, in
accordance with the original installment schedule.