Title 12 — Title 12: Taxation

Sec. 12-130. Collectors; rate bills and warrants. Statements of state aid. (a) When any community, authorized to raise money by taxation, lays a tax, it shall appoint a collector thereof; and the selectmen of towns, and the committees of other communities, except as otherwise spe…

Sec. 12-130a. Training, examination and certification of municipal tax collectors. (a) There shall be established a committee for the purpose of developing and maintaining a program and procedures for the training, examination and certification of tax collection personnel, appoin…

Sec. 12-131. Special forms for assessment lists, abstract books and rate bills. The term “rate maker” means the person or board authorized to prepare rate bills for any municipality. The board of assessors of any municipality, upon written request by its property tax collector, m…

Sec. 12-132. Form and tax warrant. Warrants for the collection of taxes may be in the following form: To A.B., collector of taxes of the (here insert the name of community laying the tax), in the county of ...., greeting: By authority of the state of Connecticut, you are hereby c…

Sec. 12-133. Taxes of subdivisions of towns. School district, fire district and highway taxes or taxes of any other subdivision of any town shall be laid either on the assessment list of the town last before completed or on the assessment list next thereafter to be completed, pro…

Sec. 12-134. Tax account and receipt to bear same number. Each assessor or rate maker shall assign a number to each tax account, and the collector shall issue a tax receipt containing the same number for such account. (1949 Rev., S. 1817; P.A. 13-276, S. 13.) History: P.A. 13-276…

Sec. 12-135. Execution of tax warrant. Collection by successor of collector. (a) Any collector of taxes, and any state marshal or constable authorized by such collector, shall, during their respective terms of office, have authority to collect any taxes and any water or sanitatio…

Sec. 12-136. Bonds of tax collectors. Appointment of new collector. The collector of taxes of each town, city or borough shall, before the commitment to him of any warrant for the collection of taxes, give a bond, to run for the term of his office, for the faithful discharge of h…

Sec. 12-137. Appointment of acting tax collectors. When the tax collector of any town, city, borough, fire district or other municipality, by reason of illness or disability, becomes unable to discharge the duties of his office, the selectmen of the town, or a majority of them, o…

Sec. 12-138. Collector to report to town clerk and assessor mistakes in assessments. The collector of town taxes in each town shall report to the town clerk and assessor all property liable to assessment therein which is not assessed, or is assessed to wrong parties, as soon as s…

Sec. 12-139. Collector's books open to public inspection. The tax books of any collector of any municipality or municipal district shall be, at all reasonable times, open to the inspection of any taxpayer and of any auditor of public accounts of such municipality or district. Any…

Sec. 12-140. Fees, costs and expenses of tax collectors and tax sales. The fee of collectors for issuing an alias tax warrant shall be six dollars. All reasonable and necessary costs or expenses for necessary advertising, postage on notices, and reasonable sums paid town clerks o…

Sec. 12-141. Collection of taxes: Definitions. “Municipality”, wherever used in sections 12-142 to 12-170, inclusive, includes each town, consolidated town and city, consolidated town and borough, city, borough, school district, fire district, fire and sewer district, sewer distr…

Sec. 12-141a. Payment of municipal taxes by credit card, debit card or electronic payment services. Each municipality may allow the payment of taxes, penalties, interest and fees by means of a credit card, charge card or debit card or an electronic payment service and may charge …

Sec. 12-142. Installments; due date. The legislative body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax shall be due and payable in a single installment or in two semiannual installments or in four qu…

Sec. 12-143. Installment payments; priority of personal property taxes. Section 12-143 is repealed, effective October 1, 2013. (1949 Rev., S. 1825; P.A. 13-276, S. 43.)

Sec. 12-144. Payment of taxes of not more than one hundred dollars. Any property tax due in any municipality of this state in an amount not in excess of one hundred dollars shall be due and payable in a single payment when so determined by the appropriating body of such municipal…

Sec. 12-144a. Payment of tax on motor vehicles. Irrespective of the provisions of sections 12-142 and 12-144, the appropriating body of each municipality, upon approving any budget calling for the laying of a tax on property, shall determine whether such tax as it applies to moto…

Sec. 12-144b. Application of tax payments. Except as otherwise provided by the general statutes, all payments made to or recovered by the municipality shall be applied (1) first, for any outstanding unsecured taxes, to expenses concerning such unsecured taxes, including attorney'…

Sec. 12-144c. Optional waiver of property tax under one hundred dollars. Any municipality may waive any property tax due in an amount less than one hundred dollars by action of its legislative body. (P.A. 75-489, S. 1, 2; P.A. 01-178, S. 1, 2; P.A. 13-276, S. 21; P.A. 21-73, S. 3…

Sec. 12-144d. Motor vehicle property tax due July first. Section 12-144d is repealed. (P.A. 76-338, S. 5, 8; P.A. 77-343, S. 4, 5.)

Sec. 12-145. Notice to pay taxes. Rate of interest when delinquent. Waiver. The tax collector of each municipality shall, at least five days next preceding the time when each tax becomes due and payable, give notice of the time and place at which the tax collector will receive su…

Sec. 12-146. Delinquent tax or installment. Interest. Waiver of interest. Unless the context otherwise requires, wherever used in this section, “tax” includes each property tax and each installment and part thereof due to a municipality as it may have been increased by interest, …

Sec. 12-146a. Withholding or revocation of municipal or district health department license or permit for failure to pay taxes or water, sewer or sanitation charges. Any municipality, as defined in subsection (a) of section 12-41, or any district health department, formed under ch…

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 Octob…

Secs. 12-146c and 12-146d. Payments by residents in the armed forces called to active service for military action in Iraq or Afghanistan. Payments by residents who are spouses domiciled with members of the armed forces called to active service for military action in Iraq. Section…

Sec. 12-146e. Payments by residents in the armed forces called to active service who are serving outside the state. Notwithstanding the provisions of section 12-146, a municipality shall not charge or collect interest on any property tax or any installment or part thereof that is…

Sec. 12-146f. Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club. Notwithstanding the provisions of the general statutes or of any special act, municipal charter or home rule ordinance, any municipality may, …

Sec. 12-147. Payment and deposit of moneys collected by collector. Treasurer to examine books. Except as otherwise provided by law, each tax collector shall, on or before the tenth day of each month, pay to the treasurer of the municipality all moneys collected by him previous to…

Sec. 12-148. Identification of taxpayers. (a) Notwithstanding the provisions of any general statute or special act, the tax collector of any municipality may use names and numbers or numbers only to identify the persons from whom moneys are collected each month in accordance with…

Sec. 12-149. Lists of taxpayers to be preserved until settlement with collector. Section 12-149 is repealed, effective October 1, 2013. (1949 Rev., S. 1830; P.A. 13-276, S. 43.)

Sec. 12-150. Penalty. Any person who violates any provision of section 12-134, 12-147 or 12-153 shall forfeit to the municipality where such violation occurs the sum of one hundred dollars. (1949 Rev., S. 1831; P.A. 13-276, S. 26.) History: P.A. 13-276 eliminated references to Se…

Sec. 12-151. Record-receipt books. Section 12-151 is repealed, effective October 1, 2013. (1949 Rev., S. 1832; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 13-276, S. 43.)

Sec. 12-152. Tax on portion of property assessed as a whole. The assessors of any town in which property is located, a portion of which has been conveyed since the date of its assessment, shall, upon request of the owner of such portion, place a valuation thereon, and the tax col…

Sec. 12-153. Receipts for partial payments in cases of transfer. Whenever a partial payment is made on any tax account because of the transfer of title of part of any property represented by such account, the collector shall, if requested, indicate on such partial payment receipt…

Sec. 12-154. Proceedings against collector for failure to pay taxes collected or to perform duties. If any collector of taxes fails to pay taxes collected within the time limited by law or by the community imposing such tax, any judge of the Superior Court, on application of the …

Sec. 12-155. Demand and levy for the collection of taxes and water or sanitation charges. (a) If any person fails to pay any tax, or fails to pay any water or sanitation charges within thirty days after the due date, the collector or the collector's duly appointed agent shall mak…

Sec. 12-156. Sale of equity or particular estate under tax levy. Section 12-156 is repealed, effective July 6, 1995, and applicable to tax sale notices which are posted, filed or published on or after that date. (1949 Rev., S. 1837; P.A. 95-228, S. 14, 15.)

Sec. 12-157. Method of selling real estate for taxes. (a) When a collector levies one or more tax warrants on real estate, he or she shall prepare notices thereof, containing the name of the taxpayer, a legal description of the real property or citation to an instrument in the la…

Sec. 12-158. Form of collector's deed. Liability of municipalities for breach of warranty. (a) The deed given by any collector for real estate sold by him for taxes shall be in substance in the form following: Know all men by these presents, that, whereas the (here insert the nam…

Sec. 12-159. Collector's deed as evidence. Irregularities. Any deed, or the certified copy of the record of any deed, purporting to be executed by a tax collector and similar, or in substance similar, to the above, shall be prima facie evidence of a valid title in the grantee to …

Sec. 12-159a. Court orders in actions to contest validity of collector's deed or to enjoin tax sale. (a) In any action brought to prove the invalidity of a collector's deed or enjoin tax sale proceedings, other than an action based on fraud, the court shall, if the complaining pa…

Sec. 12-159b. Time for action contesting validity of collector's deed. No action alleging the invalidity of a collector's deed, substantially, in the form provided in section 12-158, on any grounds other than fraud, shall be brought by any person except within one year from the d…

Sec. 12-160. Poor debtor's oath. Section 12-160 is repealed. (1949 Rev., S. 1841; 1971, P.A. 11, S. 2.)

Sec. 12-161. Collection by suit. All taxes properly assessed shall become a debt due from the person, persons or corporation against whom they are respectively assessed to the town, city, district or community in whose favor they are assessed, and may be, in addition to the other…

Sec. 12-161a. In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred. In the institution of proceedings by any municipality to enforce collection of any delinquent tax on personal…

Sec. 12-162. Alias tax warrant. Service of warrants upon financial institutions. Request for information. (a) Any collector of taxes, in the execution of tax warrants, shall have the same authority as state marshals have in executing the duties of their office, and any constable …

Sec. 12-163. Jeopardy collection of taxes. Written notice. (a) If, between the assessment date and the tax due date, any tax collector, after exercising due diligence, determines that the collection of any tax will be jeopardized by delay, he shall, subject to the provisions of t…

Sec. 12-163a. Receivership of rents for the collection of delinquent taxes. (a) Any municipality may petition the Superior Court or a judge thereof, for appointment of a receiver of the rents or payments for use and occupancy for any property for which the owner, agent, lessor or…

Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens. (a) No payment of taxes shall be enforced by any collector or other proper officer against any person, persons or corporation against which they are respectively levied except within fifteen years …