Connecticut 2012 Regular Session

Connecticut House Bill HB05314

Introduced
2/24/12  
Introduced
2/24/12  
Refer
2/24/12  
Refer
2/24/12  
Report Pass
3/7/12  
Report Pass
3/7/12  
Refer
3/13/12  
Refer
3/13/12  
Report Pass
3/20/12  
Report Pass
3/20/12  
Engrossed
4/17/12  
Engrossed
4/17/12  
Report Pass
4/18/12  
Report Pass
4/18/12  
Chaptered
5/8/12  
Chaptered
5/8/12  
Enrolled
5/9/12  
Enrolled
5/9/12  
Passed
5/14/12  

Caption

An Act Concerning The Jeopardy Collection Of Taxes.

Impact

If enacted, HB 5314 would amend existing laws pertaining to property tax assessments and collections, specifically empowering tax collectors to act swiftly in the collection process under specific conditions. This change holds implications for municipalities and their financial operations, potentially lowering delinquency rates on taxes and ensuring more prompt budgetary compliance. Taxpayers would also benefit from clear protocols around the collection process, and the provisions for refunds could enhance the fairness perceived by the public.

Summary

House Bill 5314, titled 'An Act Concerning the Jeopardy Collection of Taxes', addresses the procedures related to the expedited collection of taxes when the tax collector believes that a delay might jeopardize the collection process. The bill outlines the conditions under which tax collectors can initiate immediate collection actions and provides guidelines for the reassessment of tax amounts if collected taxes are found to exceed the correct amount. The bill aims to streamline tax collection while ensuring accountability to taxpayers through provisions for refunds in such cases.

Sentiment

The sentiment surrounding HB 5314 appears generally positive from legislative discussions, emphasizing efficiency in tax collection as a critical need. Supporters argue it provides necessary tools for tax collectors to effectively manage revenues without overreaching. However, some concerns were noted around the potential ramifications for taxpayers, particularly regarding their rights in contesting taxes and the balance between revenue collection and taxpayer accountability.

Contention

Contentious points include the balance between swift tax collection methods and taxpayer protections. Critics may argue that the bill gives tax collectors too much power in determining when a tax is at risk to be jeopardized without adequate checks and balances. Additionally, there could be some apprehensions regarding the clarity of procedures around the collection and reassessment of taxes that may be viewed as excessive by 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 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.

CT SB00450

An Act Phasing In The Exemption Of Motor Vehicles From Property Tax And Increases In The Uniform Property Assessment Rate.

Similar Bills

CA AB2351

Solar shade control: notice.

CA AB632

Counties: offices: consolidation.

CA SB531

Consumer debt.

CA AB2440

Fair debt collection practices: debt collector responsibilities.

CA AB1025

County government: contract legal counsel: elected treasurer-tax collector.

NJ A826

Requires debt collectors, in certain circumstances, to cease debt collections against certain victims of identity theft.

CA AB2746

Taxation: tax-defaulted property sales.

CA AB2825

Debt collection: practices.