Sec. 12-163. Jeopardy collection of taxes.
Sec. 12-163. Jeopardy collection of taxes. If, between the assessment date and
the tax due date, any tax collector believes that the collection of any tax will be jeopardized by delay, he shall, subject to the provisions of this section, collect such tax forthwith.
He may enforce collection thereof by using any one or more of the methods provided
in sections 12-155, 12-161 and 12-162, or in any other section of the general statutes
relating to the enforced collection of taxes. If the amount of such tax has been definitely
fixed by the rate maker, the collector shall collect such amount. If the assessment of the
property represented by such tax has been fixed by the assessors but the tax rate has not
been laid, the collector shall, subject to the provisions of this section, enforce collection
of a tax obtained by multiplying the assessment so fixed by the tax rate of the year next
preceding. If neither the assessment of the property nor the tax rate has been fixed, the
tax collector shall make application to the assessors for a valuation on such property.
The assessors shall forthwith assess such property and the assessment placed upon such
property by the assessors, together with the tax rate of the year next preceding, shall be
used by the collector in determining the amount of tax to be collected. If, after the
payment of any tax in conformity with the provisions of this section, it is found that the
amount so paid is in excess of the amount which would have been paid on the tax due
date or after appeal to the courts, the excess so paid shall be returned to the taxpayer
upon written application by him to the treasurer of the municipality. Such written application shall contain a recital of the facts; shall show the amount of rebate to which the
applicant believes he is entitled; shall be approved by the tax collector, and shall be
made within the period of one year from the date of the definite determination of such
tax. The person against whom jeopardy collection proceedings have been begun may
obtain a stay of collection of the whole or any part of the amount of the tax so represented
by such proceedings by filing with the tax collector a bond in such an amount, not
exceeding double the amount as to which the stay is desired, and with such surety as
the tax collector deems necessary, conditioned upon the payment of so much of the
amount, the collection of which is stayed by the bond, as is found to be due from such
person when the grand list has been completed and the tax rate fixed, or as is determined
by the board of assessment appeals or a court of competent jurisdiction after appeal to
it. The amount of the tax which is stayed by the bond shall be paid on notice and demand
of the tax collector, at any time after the tax due date. The person subject to jeopardy
collection proceedings, under the provisions of this section, who has obtained a stay of
collection in whole or in part, shall have the right to waive such stay at any time in
respect to the whole or any part of the amount covered by the bond and if, as the result
of such waiver, any part of the amount covered by the bond is paid, the bond shall, at
the request of the taxpayer, be proportionately reduced.
(1949 Rev., S. 1844; P.A. 95-283, S. 60, 68.)
History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.
Cited. 39 CS 142.