[Adopted 3-14-1983]
There is hereby established the following policy
for the collection of arrears taxes.
A.Â
Notice of arrearage. A dunning notice shall be forwarded
to any delinquent taxpayer at his last known address 30 days after
the final date of payment of the first installment of the tax due
on that year's grand list. If said installment remains unpaid after
the final date for payment of the second installment, a second dunning
notice shall be forwarded to the delinquent taxpayer at his last known
address 30 days after the final date for payment of said second installment.
The second notice shall include a notification of intent to file a
continuance of tax lien.
B.Â
Filing of tax lien. If no payment is received from
a delinquent taxpayer for taxes due on any grand list, a tax lien
shall be filed on March 1 of the next succeeding year in the land
records against any real property owned by that taxpayer. Any and
all such tax liens shall be filed in the manner prescribed in the
General Statutes.
C.Â
Arrangement for payment. On May 1 of each year, the
Tax Collector shall forward a notice to each delinquent taxpayer against
whom a tax lien has been filed at his last known address informing
him of the existence of said lien and offering an opportunity to arrange
payments of said arrearage. Any arrangement for payment shall be not
less than 10% per month of the total outstanding tax arrearage due,
including principal, interest and lien fees; provided, however, that
interest of any unpaid balance shall continue to accrue at the statutory
rate. If an arrangement is made with a delinquent taxpayer in this
manner and not adhered to by the taxpayer for any period of not more
than 90 days, the arrangement shall be considered to be void and of
no further force or effect. Any arrangement made pursuant to this
section shall be on a form prescribed by the Director of Finance.
The Tax Collector shall maintain a record of such arrangements entered
into in accordance with this section. Upon payment in full of the
total arrearage due, including principal, interest and lien fees,
and tax lien filed against the property of any taxpayer shall be immediately
discharged and released.
D.Â
Collection of tax. If by July 1 of each year no payment
is received on any delinquent tax, the Tax Collector shall bring said
delinquency to the attention of the Director of Finance and the Town
Attorney. The Town Attorney shall forward a notice by certified mail
to the taxpayer of the Town's intent to initiate legal proceedings
to collect the same. If by September 1 of each year no payment is
received on any delinquent tax, the Town Attorney shall forthwith,
and without further notice, initiate legal proceedings to collect
said tax. A list of all delinquent taxpayers against whom the Town
Attorney has initiated legal proceedings pursuant to this section
shall be provided to the Director of Finance.
Collection of tax. If any tax due on any prior
year's grand list remains unpaid, the Tax Collector shall forward
a dunning notice to the delinquent taxpayer at his last known address.
If no response is received within 30 days, the Tax Collector shall
bring said delinquency to the attention of the Director of Finance
and the Town Attorney. The Town Attorney shall forward a notice by
certified mail to the taxpayer of the Town's intent to initiate legal
proceedings to collect the tax. If no response is received within
30 days of the receipt of the notice by the taxpayer, the Town Attorney
shall forthwith, and without further notice, initiate legal proceedings
to collect said tax. Every effort shall be made to collect the oldest
delinquent tax first and then to collect any delinquent taxes for
each succeeding year up to the current grand list tax.
