Connecticut Senate Bill SB00555

Connecticut 2021 Regular Session

• Introduced: 1/27/21
• Refer: 1/27/21

Caption

An Act Concerning Notice Of Tax Delinquency.

Impact

If enacted, this bill would amend Title 12 of the general statutes, impacting the legal framework governing tax collection and delinquency sales. One significant aspect of this bill is its provision to recognize that individuals other than tax collectors can carry out tax collection responsibilities. This is expected to enhance efficiency in the administration of tax collections and provide clear channels for communication regarding tax delinquencies to taxpayers.

Summary

SB00555, known as the Act Concerning Notice of Tax Delinquency, is a legislative proposal aimed at revising certain aspects of tax collection and delinquency laws in the state. This bill seeks to clarify the roles of individuals authorized to perform tax collection duties, expanding beyond just tax collectors. It aims to ensure that actions taken in the tax collection process serve as constructive notice to property owners regarding tax delinquency issues, thereby improving the notification process related to tax sales.

Contention

Despite its intended improvements, the bill may generate discussion on the extent of authority given to individuals other than tax collectors in collecting taxes, raising concerns about oversight and accountability. Furthermore, the adjustment in constructive notice requirements could lead to debates on the adequacy of notification methods used for delinquent taxpayers. Critics may argue that such changes could compromise taxpayer rights if not overseen adequately, while supporters may emphasize the bill's utility in streamlining tax collection processes.