Conn. Gen. Stat. § 12-163
This is the official text of Conn. Gen. Stat. § 12-163, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 12-163. Jeopardy collection of taxes. Written notice.
Official statutory text
(b) Upon commencing a jeopardy tax collection proceeding, a tax collector shall provide written notice of such collection proceeding to (1) the chief elected official or chief executive officer of the municipality in which the property is located, and (2) the taxpayer subject to such collection proceeding. Such written notice shall contain a detailed explanation supporting the tax collector's determination that the collection of the tax will be jeopardized by delay.
Cited. 39 CS 142.
Cited. 39 CS 142.
Status: in_force · Read it on the official government site
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