Connecticut § 12-154 - Proceedings against collector for failure to pay taxes collected or to perform duties.
Full text of Connecticut Connecticut General Statutes § 12-154 — Proceedings against collector for failure to pay taxes collected or to perform duties., with citation guidance and answers to common questions.
§ 12-154. Proceedings against collector for failure to pay taxes collected or to perform duties.
Sec. 12-154. Proceedings against collector for failure to pay taxes collected or to perform duties. If any collector of taxes fails to pay taxes collected within the time limited by law or by the community imposing such tax, any judge of the Superior Court, on application of the selectmen of the town or the committee of the municipal district imposing such tax, shall grant an execution against the estate of such collector, of the same form and to be levied in the same manner as executions in civil actions. If any collector of taxes fails to perform the duties of his appointment, any judge of the Superior Court, on written application of the selectmen of the town, the mayor and alderman of the city, the warden and burgesses of the borough or the committee of the municipal district which laid the taxes, after due notice and hearing, may remove him from office.
(1949 Rev., S. 1835; 1959, P.A. 28, S. 48; P.A. 74-183, S. 192, 291; P.A. 76-436, S. 168, 681; P.A. 81-410, S. 2; P.A. 13-276, S. 28.)
History: 1959 act placed authority to grant execution in circuit court judge rather than justice of the peace; P.A. 74-183 substituted court of common pleas for circuit court; P.A. 76-436 substituted superior court for court of common pleas, effective July 1, 1978; P.A. 81-410 deleted reference to execution against the body; P.A. 13-276 changed “collect and pay the same” to “pay taxes collected”.
See Sec. 12-168 re indemnification of tax collector in the absence of negligence or wilful misconduct.
Collector in default committed to jail without trial. 65 C. 30. Town, not collector, owns money; presumption that checks accepted by him were cashed. 73 C. 95.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-154
What does Connecticut General Statutes § 12-154 cover?
Section 12-154 ("Proceedings against collector for failure to pay taxes collected or to perform duties.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-154?
A common citation format is "Connecticut General Statutes § 12-154" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-154 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.