Connecticut General Statutes
Chapter 204 - Local Levy and Collection of Taxes
Section 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, appointed by the Secretary of the Office of Policy and Management and consisting of seven members, six of whom shall be voting members who shall serve without pay and shall be appointed initially as follows: Two members for two-year terms; two members for four-year terms; and two members for six-year terms. At least one member shall be from a municipality with a population of more than fifty thousand, and at least one member shall be from a municipality with a population under ten thousand. The Secretary of the Office of Policy and Management shall thereafter appoint two members every two years for six-year terms. The seventh member shall be an employee of the Office of Policy and Management, who shall serve as a voting member of the committee. The seven voting members of the committee shall have demonstrated competence in tax collection practices in Connecticut. Said committee shall (1) elect its own chairman, (2) adopt regulations, in accordance with the provisions of chapter 54, for the training, fees and examination of tax collection personnel, including, but not limited to, standards for the certification and recertification of tax collectors, and (3) on or after May 27, 2022, amend such regulations to ensure that such training and examination is readily available online or at various locations throughout the state. Such regulations may include requirements for any type of training or experience, or combination thereof, the committee deems appropriate.

(b) Any person may participate in training courses on tax collection practices prescribed by said committee and upon completing such training courses and successfully completing any examination prescribed by said committee, shall be recommended to the Secretary of the Office of Policy and Management as a candidate for certification as a certified Connecticut municipal collector. The Secretary of the Office of Policy and Management shall certify any qualified candidate recommended by said committee as a certified Connecticut municipal collector and may revoke, suspend or deny such certification or recertification for sufficient cause as said secretary may determine. Said secretary may certify a candidate who has not completed such training courses provided such candidate has experience in tax collection practices in Connecticut to such extent, as determined by said secretary, to make it unnecessary to complete such training courses, and provided further such candidate shall be required to successfully complete any examination prescribed by said committee. Such certification shall be valid for five years from the date of issuance or until regulations are adopted pursuant to subsection (a) of this section, whichever is later.
(P.A. 79-455, S. 1, 2; 79-610, S. 3, 47; P.A. 88-63; P.A. 96-30, S. 1, 2; P.A. 99-100, S. 1, 2; P.A. 06-88, S. 1; P.A. 22-122, S. 3.)
History: P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 88-63 made technical changes and substituted 50,000 population for 100,000 population as basis for member's qualification in Subsec. (a); P.A. 96-30 amended Subsec. (a) by adding an employee of the Office of Policy and Management to the committee as a nonvoting member, effective May 2, 1996; P.A. 99-100 amended Subsec. (a) to include standards for certification and recertification of tax collectors and amended Subsec. (b) to make certification valid for five years, effective July 1, 1999; P.A. 06-88 amended Subsec. (a) to remove committee from within the Office of Policy and Management, delete requirement that seventh member be knowledgeable re property tax collection practices, require committee to recommend standards for tax collector certification and transfer authority to adopt regulations from committee to the Secretary of the Office of Policy and Management, and amended Subsec. (b) to expand duties of said secretary re tax collectors to include revocation, suspension or denial of certification or recertification and insert provision re adoption of regulations pursuant to Subsec. (a), effective July 1, 2006; P.A. 22-122 amended Subsec. (a) by providing that committee member employed by Office of Policy and Management shall serve as voting member, designated committee's duty to elect chairman as Subdiv. (1), deleted provisions re recommended standards and regulations re training, fees and examination of tax collection personnel, added Subdiv. (2) re regulations re training, fees and examination of tax collection personnel, Subdiv. (3) re regulations re availability of training and examination and provision re training and experience requirements committee deems appropriate, and made technical and conforming changes, effective May 27, 2022.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 204 - Local Levy and Collection of Taxes

Section 12-122. - Selectmen to estimate town's expenses; tax levy to pay current expenses.

Section 12-122a. - Uniform city-wide mill rate for taxation of motor vehicles.

Section 12-123. - Selectmen to make rate bill when town fails to lay sufficient tax.

Section 12-124. - Abatement of taxes and interest.

Section 12-124a. - Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.

Section 12-125. - Abatement of taxes of corporations.

Section 12-125a. - Waiver of taxes on certain property held by suppliers of water.

Section 12-125b. - Exemption or abatement of tax on real property bought from the state by a municipality.

Section 12-126. - Abatement or refund of tax on tangible personal property assessed in more than one municipality.

Section 12-127. - Abatement or refund on proof of exempt status.

Section 12-127a. - Abatement of taxes on structures of historical or architectural merit.

Section 12-128. - Refund of tax erroneously collected from veterans and relatives.

Section 12-129. - Refund of excess payments.

Section 12-129a. - Moratorium on tax payment for persons over sixty-five.

Section 12-129b. - Real property tax relief for certain persons sixty-five years of age or over for claims filed on or before May 15, 1980.

Section 12-129c. - Application for real property tax relief for certain persons sixty-five years of age or over. Biennial requirements. Penalty for false affidavit or false statement.

Section 12-129d. - State payment in lieu of tax revenue.

Section 12-129e and 12-129f. - Failure to reapply for benefits. Grants to municipalities.

Section 12-129g. - Appropriation.

Section 12-129h and 12-129i. - Tax relief for special tax. State reimbursement in lieu of tax.

Section 12-129j to 12-129m. - State refunds of property tax payments to certain persons sixty-five or over.

Section 12-129n. - Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.

Section 12-129o. - Optional property tax relief by a municipality for certain elderly persons when special tax is levied.

Section 12-129p. - Maximum benefits for homeowner receiving tax relief under section 12-129b.

Section 12-129q. - Grants to property owners in special services districts.

Section 12-129r. - Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.

Section 12-129s. - Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.

Section 12-129t. - Municipal option to abate taxes on visitable housing.

Section 12-129u. - Municipal option to abate taxes on historic agricultural structures.

Section 12-129v. - Municipal option to provide residential property tax credit. Designation of community supporting organization.

Section 12-130. - Collectors; rate bills and warrants. Statements of state aid.

Section 12-130a. - Training, examination and certification of municipal tax collectors.

Section 12-131. - Special forms for assessment lists, abstract books and rate bills.

Section 12-132. - Form and tax warrant.

Section 12-133. - Taxes of subdivisions of towns.

Section 12-134. - Tax account and receipt to bear same number.

Section 12-135. - Execution of tax warrant. Collection by successor of collector.

Section 12-136. - Bonds of tax collectors. Appointment of new collector.

Section 12-137. - Appointment of acting tax collectors.

Section 12-138. - Collector to report to town clerk and assessor mistakes in assessments.

Section 12-139. - Collector's books open to public inspection.

Section 12-140. - Fees, costs and expenses of tax collectors and tax sales.

Section 12-141. - Collection of taxes: Definitions.

Section 12-141a. - Payment of municipal taxes by credit card.

Section 12-142. - Installments; due date.

Section 12-143. - Installment payments; priority of personal property taxes.

Section 12-144. - Payment of taxes of not more than one hundred dollars.

Section 12-144a. - Payment of tax on motor vehicles.

Section 12-144b. - Application of tax payments.

Section 12-144c. - Optional waiver of property tax under one hundred dollars.

Section 12-144d. - Motor vehicle property tax due July first.

Section 12-145. - Notice to pay taxes. Rate of interest when delinquent. Waiver.

Section 12-146. - Delinquent tax or installment. Interest. Waiver of interest.

Section 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.

Section 12-146b. - Withholding of municipal payments for failure to pay property taxes.

Section 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 fo...

Section 12-146e. - Payments by residents in the armed forces called to active service who are serving outside the state.

Section 12-146f. - Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club.

Section 12-147. - Payment and deposit of moneys collected by collector. Treasurer to examine books.

Section 12-148. - Identification of taxpayers.

Section 12-149. - Lists of taxpayers to be preserved until settlement with collector.

Section 12-150. - Penalty.

Section 12-151. - Record-receipt books.

Section 12-152. - Tax on portion of property assessed as a whole.

Section 12-153. - Receipts for partial payments in cases of transfer.

Section 12-154. - Proceedings against collector for failure to pay taxes collected or to perform duties.

Section 12-155. - Demand and levy for the collection of taxes and water or sanitation charges.

Section 12-156. - Sale of equity or particular estate under tax levy.

Section 12-157. - Method of selling real estate for taxes.

Section 12-158. - Form of collector's deed. Liability of municipalities for breach of warranty.

Section 12-159. - Collector's deed as evidence. Irregularities.

Section 12-159a. - Court orders in actions to contest validity of collector's deed or to enjoin tax sale.

Section 12-159b. - Time for action contesting validity of collector's deed.

Section 12-160. - Poor debtor's oath.

Section 12-161. - Collection by suit.

Section 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.

Section 12-162. - Alias tax warrant. Service of warrants upon financial institutions. Request for information.

Section 12-163. - Jeopardy collection of taxes. Written notice.

Section 12-163a. - Receivership of rents for the collection of delinquent taxes.

Section 12-164. - Tax uncollectible after fifteen years. Interest on improvement liens.

Section 12-165. - Municipal suspense tax book.

Section 12-166. - Powers and duties of collector.

Section 12-167. - Reports of tax collectors.

Section 12-167a. - Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.

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

Section 12-169. - Payment of taxes due on Saturday, Sunday or legal holiday.

Section 12-169a. - Motor vehicle property tax check-off for local scholarship fund.

Section 12-169b. - Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes.

Section 12-170. - Penalty for official misconduct.