[HISTORY: Adopted by the Board of Selectmen
of the Town of Cromwell 3-4-2003. Amendments noted where applicable.]
The Town incurs substantial administrative costs
in processing and collecting small tax bills and in processing small
tax refunds. This chapter is intended to alleviate such administrative
costs.
For assessment years commencing on and after
October 1, 2002, all motor vehicle and personal property taxes due
to the Town of Cromwell in an amount less than $5 are hereby waived.
Any property tax due in an amount not in excess
of $100 shall be due and payable in a single payment.
In the event of an overpayment of tax, the Tax
Collector is authorized to retain payments in excess of the amount
due, provided the amount of the excess payment is less than $5.
This chapter shall apply to taxes that become
due after the effective date of this chapter.
