Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct. - Connecticut Statutes

      Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct. Whenever used herein, the "municipality" has the meaning given to it in section 12-141 and "tax moneys" include the receipts from each property tax or assessment, and each installment and part thereof due a municipality, with any interest or other lawful charges incident thereto. The tax collector of any municipality in this state shall not be held personally liable for the loss of any tax moneys collected by him when he has performed all of the duties required of him by statute pertaining to such tax moneys and when such loss is not due to negligence or wilful misconduct on his part.

      (1949 Rev., S. 1849.)

      See Sec. 12-154 re proceedings against negligent tax collector.