SB 965 - Municipal Revenue Collection Changes

• Removes requirement that tax collectors maintain permanent records of duplicate tax receipts, allowing destruction after Public Records Administrator approval.

• Modifies tax lien procedures: liens recorded under abatement agreements now have same precedence as tax liens under section 12-172, replacing prior subordination to mortgages.

• Expands tax payment application rules to prioritize expenses (attorney's fees, collection costs, recording fees) before principal on both unsecured and secured taxes, paying oldest taxes first.

• Updates tax sale notice requirements to allow posting on bulletin boards and municipal websites rather than signposts, and permits electronic mail delivery of tax bills with taxpayer consent.

• Clarifies that tax refund applications must be made within three years of due date, extended deadlines set by ordinance, or 90 days after court deletion of tax assessment; denies applications if taxpayer has other municipal debts.