Sec. 12-140. Fees of tax collectors.
Sec. 12-140. Fees of tax collectors. The fee of collectors for issuing an alias tax
warrant shall be six dollars. The fees of collectors upon a levy and sale shall be as
follows: For each levy on real or personal property, twenty cents; for each notice posted,
filed, published or sent by mail, as required by law, twenty-five cents; for each mile of
travel from the residence of the collector to the farthest point where he is by law required
to take a notice, or to go to levy upon personal property, and thence back to his residence
once, twenty cents; for each sale of real or personal property, four dollars; for each deed
or bill of sale, two dollars. All other reasonable and necessary costs or expenses for
necessary advertising, postage on notices, and reasonable sums paid town clerks or
other persons for examining records to ascertain encumbrances upon property sold, for
preparing notices at the direction of the tax collector, for drafting collector's deeds, for
attorney's fees, for all costs incurred by the municipality in defending any civil action
brought as a result of a tax sale or an alias tax warrant or which seeks to enjoin or declare
unlawful any tax sale or alias tax warrant, for the services of auctioneers, clerks and
other persons retained to assist the collector in conducting the tax sale and for any other
fees and expenses incurred, shall be added to the above fees. All fees and additions
provided for by this section shall be paid by the delinquent taxpayer or as provided in
section 12-157.
(1949 Rev., S. 3629; 1971, P.A. 301; P.A. 95-228, S. 1, 15.)
History: 1971 act increased collectors fee from $2 to $6; P.A. 95-228 added to the amount of fees expenses for postage,
notices, the drafting of deeds, attorneys, defense costs and auctioneers, effective July 6, 1995, and applicable to tax sale
notices posted, filed or published on and after said date.