Connecticut 2011 Regular Session

Connecticut House Bill HB06260

Introduced
1/31/11  
Introduced
1/31/11  
Refer
1/31/11  
Refer
1/31/11  
Report Pass
3/23/11  
Report Pass
3/23/11  
Refer
4/1/11  
Refer
4/1/11  
Report Pass
4/7/11  
Report Pass
4/7/11  
Refer
5/31/11  
Refer
5/31/11  
Report Pass
6/1/11  
Report Pass
6/1/11  
Engrossed
6/4/11  
Engrossed
6/4/11  
Report Pass
6/4/11  

Caption

An Act Concerning The Jeopardy Collection Of Taxes.

Impact

The implementation of HB 6260 signifies a shift in how tax collection may occur within municipalities. By empowering tax collectors with the ability to act swiftly when they perceive a risk of delayed payments, the bill aims to safeguard municipal revenue and ensure timely fiscal management. Additionally, this bill modifies existing procedures related to tax assessment and collection, potentially leading to a more efficient collection process for municipalities while also providing avenues for taxpayers who may wish to contest or challenge excessive tax payments.

Summary

House Bill 6260 addresses the procedures surrounding the jeopardy collection of taxes. It allows tax collectors to expedite the collection of taxes if they believe that the collection process may be jeopardized by delay. The bill outlines a clear protocol for tax collectors, including the necessity to provide written notice to the municipality's chief elected official and the taxpayer before initiating such collection proceedings. The detailed notice must explain why the collector believes delays in collection pose a jeopardy to tax recovery, aiming to ensure transparency in the process.

Sentiment

The sentiment surrounding HB 6260 appears to be largely supportive among municipal officials and tax collectors who see it as a necessary tool for safeguarding tax revenues. However, some concerns have been raised regarding the potential for misuse of the jeopardy collection provisions, with critics arguing that hastening tax collection could lead to undue hardship for taxpayers who may already be facing financial difficulties. Proponents assert the necessity of such measures in maintaining the operational financial health of municipalities.

Contention

Notable points of contention regarding HB 6260 include the balance between expediting tax collection and protecting taxpayer rights. While the bill aims to enhance collection efficacy for municipalities, opponents warn that the provisions could inadvertently infringe upon the rights of taxpayers by imposing harsher collection measures without adequate safeguards against wrongful assessments or aggressive collection practices. This ongoing debate highlights the struggle to harmonize fiscal responsibility within local governments with the equitable treatment of taxpayers.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05512

An Act Concerning A Study Of State Revenue Collections.

CT SB00452

An Act Concerning The Property Tax Appeals Process And The Penalty Related To The Submission Of Income And Expenses Information For Rental Properties.

CT HB05144

An Act Concerning The Assignment Of Certain Liens.

CT HB05172

An Act Concerning The Assessment Of Motor Vehicles For Property Taxation.

CT SB00501

An Act Concerning Motor Vehicle Assessments For Property Taxation, Innovation Banks, The Interest On Certain Tax Underpayments, The Assessment On Insurers, School Building Projects, The South Central Connecticut Regional Water Authority Charter And Certain State Historic Preservation Officer Procedures.

CT HB05232

An Act Concerning Solar Projects Throughout The State.

CT HB05273

An Act Concerning The Recommendations Of The Intergovernmental Policy And Planning Division Within The Office Of Policy And Management, Audits And Municipal Finance.

CT SB00251

An Act Concerning The Legislative Commissioners' Recommendations For Technical And Other Revisions To The Tax And Related Statutes.

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT HB05524

An Act Authorizing And Adjusting Bonds Of The State And Concerning Provisions Related To State And Municipal Tax Administration, General Government And School Building Projects.

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CA AB2746

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CA SB653

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