General Assembly Proposed Bill No. 5206
January Session, 2015 LCO No. 344
*00344*
Referred to Committee on JUDICIARY
Introduced by:
REP. CAMILLO, 151st Dist.
General Assembly
Proposed Bill No. 5206
January Session, 2015
LCO No. 344
*00344*
Referred to Committee on JUDICIARY
Introduced by:
REP. CAMILLO, 151st Dist.
AN ACT CONCERNING THE COLLECTION OF PAST DUE TAXES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That section 12-164 of the general statutes be amended to provide that: (1) No payment of taxes shall be enforced by any collector or other proper officer against any person against which they are respectively levied except within five years after the due date of the tax; and (2) such collector or proper officer shall provide not less than thirty days' notice to such person when seeking payment of the tax more than two years after the due date of the tax.
Statement of Purpose:
To establish a five-year period for the collection of past due taxes and to require that thirty days' advance notice be provided to a taxpayer when collecting taxes that are more than two years past due.