Sec. 12-165. Municipal suspense tax book. - Connecticut Statutes

      Sec. 12-165. Municipal suspense tax book. Each municipality shall have a suspense tax book. At least once in each year each collector of taxes in each municipality shall deliver to the board of finance or other similar board by whatever name called or, if no such board exists, to the board of selectmen if a town not consolidated with a city or borough, to the common council or board of aldermen if a city, to the warden and burgesses if a borough and to the governing board if any other municipality, a statement giving by rate bill: (1) The amount of each old age assistance tax unpaid on the old age assistance tax rate books of each municipality as of July 1, 1953, which amount shall be transferred to the old age assistance suspense tax book, except that it shall not be necessary to comply with the foregoing provisions of this chapter relating to such transfers and the provisions of subdivisions (2), (3) and (5) of this section; the amount of each uncollectible personal property tax and the amount of uncollectible balance of each real estate tax which remains after crediting such tax with the proceeds obtained from a tax sale or lien sale of the real estate represented by such tax and which balance cannot be collected by any other means; (2) the name and address of the person against whom each such tax was levied, and (3) the reason why such collector believes each such tax is uncollectible. At the end of such statement, the tax collector shall certify that, to the best of his knowledge and belief, each tax contained in such statement has not been paid and is uncollectible. A detailed examination shall be made by the authority to which such statement has been given of each tax shown thereon and, after such examination, it shall designate in writing each tax which is believed by it to be uncollectible. Thereupon, each tax so designated as uncollectible shall be transferred by such collector to the suspense tax book. (4) Opposite each tax in the appropriate rate bill shall be placed the following words: "Suspense Tax Book .... day of ...., 20..", together with the name of the tax collector who transferred such tax to the suspense tax book. Each tax so transferred shall not thereafter be included as an asset of such municipality. (5) The amount of each tax so transferred during the last fiscal year and the name of the person against whom each such tax was levied shall be published in the next annual report of such municipality or filed in the town clerk's office within sixty days of the end of the fiscal year. (6) Nothing herein contained shall be construed as an abatement of any tax so transferred, but any such tax, as it has been increased by interest or penalty, fees and charges, may be collected by the collector then or subsequently in office. The provisions of section 12-147 shall be applicable to all moneys so collected.

      (1949 Rev., S. 1846; 1953, S. 1079d; 1961, P.A. 484, S. 2; P.A. 97-83.)

      History: 1961 act added alternative of filing in town clerk's office in Subdiv. (5); P.A. 97-83 added provision requiring tax collectors to include in the municipal suspense book unpaid property tax balances remaining after a lien sale. (Revisor's note: In 2001 the reference in this section to the date "19.." was changed editorially by the Revisors to "20.." to reflect the new millennium).