CT HB05254

Authorizes tax collectors to collect taxes immediately between assessment and tax due date if they believe collection will be jeopardized by delay, using methods available under sections 12-155, 12-161, 12-162, and other tax collection statutes.

Allows tax collectors to determine collection amounts based on fixed tax rates, prior year rates when assessments are complete but rates not yet fixed, or assessor valuations when neither assessments nor rates are finalized.

Requires refund of overpayments within one year from the definite tax determination upon written application by the taxpayer, approved by the tax collector.

Permits taxpayers to obtain a stay of collection by filing a bond with the tax collector not exceeding double the amount for which the stay is desired, with surety deemed necessary by the collector.

Requires tax collectors to provide written notice to both the chief elected official and the affected taxpayer when commencing jeopardy collection, with detailed explanation supporting the belief that delay would jeopardize collection.