Town of Stratford, CT
Fairfield County
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Table of Contents
Table of Contents
[Adopted 3-14-1983]
There is hereby established the following policy for the collection of arrears taxes.
A. 
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. 
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. 
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. 
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.