Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes.
Sec. 12-146b. Withholding of municipal payments for failure to pay property
taxes. Any municipality, as defined in subsection (a) of section 12-41, may withhold
any payment, or portion thereof, due to any business enterprise pursuant to any contract
entered into on or after October 1, 1991, if any taxes levied by such municipality against
any property owned by such business enterprise are delinquent and have been so delinquent for a period of not less than one year, provided no such amount withheld shall
exceed the amount of tax, plus penalty and interest, outstanding at the time of withholding.
(P.A. 91-330.)