Sec. 12-154. Proceedings against negligent collector.
Sec. 12-154. Proceedings against negligent collector. If any collector of taxes
fails to collect and pay the same 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.)
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.
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.