(A) Pursuant to the provisions of Conn. Gen. Stat. § 12-129 and § 12-144c, the Tax Collector is hereby empowered to:
(1) Retain any overpayment of taxes or excess tax payments made by the taxpayers to the town, provided that the overpayment is less than $5.
(2) Waive any property tax due in the amount of less than $5.
(B) The Tax Collector shall hereby and hereafter be authorized to adjust its records accordingly.
(Ord. passed 6-13-2011)