CT HB05314

Amends Section 12-163 to require tax collectors to "determine" (rather than merely "believe") that collection will be jeopardized by delay, and must exercise due diligence before collecting taxes immediately between assessment and tax due dates.

Allows tax collectors to collect jeopardy taxes using methods in sections 12-155, 12-161, 12-162, or other statutes relating to enforced tax collection.

Permits taxpayers to obtain a stay of jeopardy collection by filing a bond not exceeding double the amount of tax to be stayed, and allows waiver or proportional reduction of the bond at any time.

Requires tax collectors to provide written notice to both the chief elected official of the municipality and the taxpayer when commencing jeopardy collection proceedings, including detailed explanation supporting the determination that delay will jeopardize collection.

Effective October 1, 2012, applicable to assessment years commencing on or after that date.