| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | LCO No. 2318 1 of 1 | |
| 4 | 4 | ||
| 5 | 5 | General Assembly Proposed Bill No. 555 | |
| 6 | 6 | January Session, 2021 | |
| 7 | 7 | LCO No. 2318 | |
| 8 | 8 | ||
| 9 | 9 | ||
| 10 | 10 | Referred to Committee on PLANNING AND DEVELOPMENT | |
| 11 | 11 | ||
| 12 | 12 | ||
| 13 | 13 | Introduced by: | |
| 14 | 14 | SEN. MARONEY, 14th Dist. | |
| 15 | 15 | ||
| 16 | 16 | ||
| 17 | 17 | ||
| 18 | 18 | AN ACT CONCERNING NOTICE OF TAX DELINQUENCY. | |
| 19 | 19 | Be it enacted by the Senate and House of Representatives in General | |
| 20 | 20 | Assembly convened: | |
| 21 | 21 | ||
| 22 | 22 | That title 12 of the general statutes be amended to (1) recognize, in 1 | |
| 23 | 23 | certain situations, that individuals other than tax collectors perform tax 2 | |
| 24 | 24 | collection duties, (2) specify that certain actions shall serve as 3 | |
| 25 | 25 | constructive notice to certain individuals for purposes of tax 4 | |
| 26 | 26 | delinquency sales of real property, and (3) revise a certain provision to 5 | |
| 27 | 27 | account for instances in which the redemption by a delinquent taxpayer 6 | |
| 28 | 28 | of the real property at issue occurs prior to the delinquency sale of such 7 | |
| 29 | 29 | property. 8 | |
| 30 | 30 | Statement of Purpose: | |
| 31 | 31 | To acknowledge situations in which other individuals are authorized to | |
| 32 | 32 | perform tax collection duties, specify for purposes of certain tax | |
| 33 | 33 | delinquency sales that certain actions constitute constructive notice and | |
| 34 | 34 | account for circumstances in which redemption of real property by a | |
| 35 | 35 | delinquent taxpayer actually takes place prior to the delinquency sale. |