CT HB06260

Amends Section 12-163 of the general statutes to modify procedures for jeopardy tax collection when a tax collector believes collection will be jeopardized by delay.

Requires tax collectors to provide written notice to the chief elected official of the municipality and the taxpayer before commencing jeopardy collection proceedings, including a detailed explanation for the belief that collection is at risk.

Allows tax collectors to use existing collection methods under Sections 12-155, 12-161, 12-162, and other applicable statutes to enforce jeopardy tax collection.

Permits taxpayers to obtain a stay of collection by filing a bond with the tax collector in an amount not exceeding double the amount of tax in dispute, with surety deemed necessary by the collector.

Requires refund of any excess taxes paid through jeopardy collection procedures upon written application by the taxpayer to the municipal treasurer within one year of the tax amount being definitively determined.