Connecticut § 12-161 - Collection by suit.
Full text of Connecticut Connecticut General Statutes § 12-161 — Collection by suit., with citation guidance and answers to common questions.
§ 12-161. Collection by suit.
Sec. 12-161. Collection by suit. All taxes properly assessed shall become a debt due from the person, persons or corporation against whom they are respectively assessed to the town, city, district or community in whose favor they are assessed, and may be, in addition to the other remedies provided by law, recovered by any proper action in the name of the community in whose favor they are assessed.
(1949 Rev., S. 1842.)
Statute gives a simple remedy and dispenses with prolixity in pleading. 58 C. 526; 87 C. 235. Special provision as to collection does not exclude general statutory provisions. 60 C. 117. Action by state against railroad company for taxes warranted by usage if not by section. Id., 334; 70 C. 602. Death of collector for both town and city of Hartford. 66 C. 294. Assessments of benefits not within the law authorizing collection of interest on unpaid taxes. 67 C. 162. Against whom a debt. 74 C. 683. How far a debt: Not barred by general statute of limitations. 85 C. 376. This method is in addition to other methods. 103 C. 261; 106 C. 547. Cited. 121 C. 250. When municipality elects to treat its claim as debt under section, notwithstanding its public nature, there is no impropriety in holding it a “claim” against estate within Sec. 45-205. 123 C. 351. In action to collect tax, taxpayer cannot contest property valuation. Id., 543, 549. Action to recover assessment for benefits, as debt, arises from exercise of taxing power, not out of implied contract; not barred by Sec. 52-576. 131 C. 50. Cited. 136 C. 360; 155 C. 340; 164 C. 178; 165 C. 410; 172 C. 427. Challenge to legality of assessments could not be properly raised in the city's action under section. 196 C. 487. Cited. 200 C. 697; 221 C. 921.
Cited. 6 CA 330; 26 CA 545. Taxes assessed on real property interests become debt due from person who holds title to the interest taxed, regardless of whether that interest is recorded in land records. 104 CA 498.
Fiduciary debt incurred in administration of trust is a personal debt. 3 CS 67. Cited. 4 CS 239. Variance between tax laid and tax alleged in action on debt is immaterial. Id., 391. History; substantial recovery by one remedy does not bar another. 7 CS 16. Cited. 25 CS 465.
Frequently Asked Questions About Connecticut § 12-161
What does Connecticut General Statutes § 12-161 cover?
Section 12-161 ("Collection by suit.") 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 § 12-161?
A common citation format is "Connecticut General Statutes § 12-161" (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 § 12-161 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.