AN ACT CONCERNING REVISIONS TO STATUTES RELATING TO MUNICIPAL TAX COLLECTION.

HB 7154 revises municipal tax collection rules to clarify payment deadlines and enforcement. It requires unpaid benefit assessments and sewer connection charges to accrue interest like property taxes after 30 days, creating real estate liens that take priority over most other debts. The bill also expands taxable tangible personal property to include nonpermanent vehicle modifications and simplifies refund claims for lessees of exempt vehicles by allowing refunds based on the exemption amount multiplied by the mill rate. These changes directly affect property owners, businesses, and municipalities handling tax collections.