Connecticut House Bill HB06260

Connecticut 2011 Regular Session

• Introduced: 1/31/11
• Refer: 1/31/11
• Report Pass: 3/23/11
• Refer: 4/1/11
• Report Pass: 4/7/11
• Refer: 5/31/11
• Report Pass: 6/1/11
• 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.