were matters for the Legislature, and if it declared any rate which was within the range fixed as compensation for the use of money by private agreement and denominated it as “intere -146, the statute’s legislative history, and the fact that the General Assembly explicitly imposed penalties where it saw fit within the General Statutes, the court concludes that the interest imposed on delinquent taxes is compensatory, and not punitive in nature. The 18 percent interest per annum was imposed primarily to ensure that municipalities receive fair compensation for delayed payment of taxes in light of fluctuating market rates, inflation, and collection costs. Accord Orange v. Liner, Superior Court, judicial district of Ansonia-Milford, Docket No. CV92041692 (January 21, 1994) (Curran, J.) (<HOLDING>). For all the foregoing reasons, therefore, the
holding that 18 percent interest on delinquent real property taxes under florida law is not in nature of penalty holding a bankruptcy court is empowered to reopen a bankruptcy case on its own motion under 11 usc  105a holding that permit fees imposed by statute were not taxes holding that for purposes of former bankruptcy statute 11 usc  57j charge imposed on delinquent taxes is for interest and not penalty holding petitioner could not deduct real estate taxes imposed on property he did not own because these taxes were not imposed on him