§ 62-36. Transitional provisions.

(a)

Pursuant to authority conferred in item 503.D of the 2005 Appropriations Act, unless the assessment is determined to be of no fault of the taxpayer, the town treasurer is authorized to issue a supplemental personal property tax bill, in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever earlier occurs.

(b)

Penalty and interest with respect to bills issued pursuant to subsection (a) of this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in section 62-32 from the original due date of the tax.

(Ord. of 12-29-2005)

(Ord. of 12-29-2005)