Sec. 12-147. Collector to deliver money and lists to treasurer monthly. Treasurer to examine books.
Sec. 12-147. Collector to deliver money and lists to treasurer monthly. Treasurer to examine books. Except as otherwise provided by law, each tax collector shall,
on or before the tenth day of each month, pay to the treasurer of the municipality all
moneys collected by him previous to the first day of that month in taxes, interest, penalties and lien fees thereon. All moneys collected by the collector or his duly appointed
agent in taxes and interest, penalties, fees and charges and lien fees thereon, during the
period in which they are held by the collector or his duly appointed agent, shall be
deposited at least weekly, as provided in section 7-402, in the name of the municipality
for which they were collected. The treasurer of each town designated in section 12-151
shall examine monthly the books of the tax collector provided for in said section. If the
collector of any municipality retains any of such moneys or lists or fails to pay any of
such moneys or deliver any of such lists as required herein, he shall thereupon forfeit
all compensation for collecting such moneys and the treasurer shall forthwith inform
the selectmen if a town not consolidated with a city or borough, the common council
or board of aldermen if a city, the warden and burgesses if a borough or the governing
board if any other municipality, in writing, of such retention or neglect, and such authority shall enforce such forfeiture.
(1949 Rev., S. 1829; P.A. 75-389, S. 1, 2; P.A. 93-318, S. 1; P.A. 95-282, S. 7, 11; P.A. 96-244, S. 38, 63; P.A. 97-244, S. 12, 13.)
History: P.A. 75-389 changed monthly deadline for payments to treasurer from fifth to tenth day of month; P.A. 93-318 inserted reference to duly appointed agents and provided that fees and charges shall be deposited at least weekly; P.A.
95-282 made technical change, effective July 6, 1995; P.A. 96-244 revised effective date section of P.A. 95-282 but without
affecting this section; P.A. 97-244 deleted requirement that tax collectors submit monthly statement to municipal treasurers,
effective July 1, 1997.
See Sec. 12-150 re penalty for violation of provisions of this section.
Neglect to pay over monthly, though violation of duty, did not constitute a defalcation. 112 C. 326.