§ 44-66. Denial of property tax exemption on new machinery and equipment.

A claim for property tax exemption under C.G.S. § 12-81(72) may be denied by the Danbury Tax Assessor, with the consent of the Mayor, if the claimant is delinquent in a property tax payment to the City, pursuant to C.G.S. § 12-146, for property owned by such claimant. Before any such claim is denied, the Assessor shall send written notice to the claimant, stating that he may pay the amount of such delinquent tax or enter into an agreement with the City for the payment thereof, by the date set forth in said notice, provided such date shall not be less than thirty (30) days after the date of such notice. Failure on the part of the claimant to pay the amount of the delinquent tax or enter into an agreement to pay the amount thereof by said date shall result in a disallowance of the exemption being claimed.

(Code 1961, § 18-26; Ord. No. 519, 11-7-1996)