LCO No. 2318 1 of 1
General Assembly Proposed Bill No. 555
January Session, 2021
LCO No. 2318
Referred to Committee on PLANNING AND DEVELOPMENT
Introduced by:
SEN. MARONEY, 14th Dist.
AN ACT CONCERNING NOTICE OF TAX DELINQUENCY.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That title 12 of the general statutes be amended to (1) recognize, in 1
certain situations, that individuals other than tax collectors perform tax 2
collection duties, (2) specify that certain actions shall serve as 3
constructive notice to certain individuals for purposes of tax 4
delinquency sales of real property, and (3) revise a certain provision to 5
account for instances in which the redemption by a delinquent taxpayer 6
of the real property at issue occurs prior to the delinquency sale of such 7
property. 8
Statement of Purpose:
To acknowledge situations in which other individuals are authorized to
perform tax collection duties, specify for purposes of certain tax
delinquency sales that certain actions constitute constructive notice and
account for circumstances in which redemption of real property by a
delinquent taxpayer actually takes place prior to the delinquency sale.