Sec. 12-166. Powers and duties of collector.
Sec. 12-166. Powers and duties of collector. Unless the context otherwise requires, "tax", wherever used in this section, includes each property tax and each installment and part thereof due to a municipality, as such tax may have been increased by
interest, penalties, fees and charges, including collection fees of a collection agency and
attorneys' fees, provided such attorneys' fees shall be limited to those ordered by the
court in any court action or proceeding brought to recover such tax. Each collector of
taxes of each municipality may collect any tax at any time by authority of any present
or future legislation providing for the collection of any tax and said collector may photostat the receipted bills of such collected taxes. Each collector of taxes of each municipality shall, within a reasonable period after each unpaid tax, or the first installment thereof
in case installment payments have been authorized, has become due and payable, exclusive of each lawful abatement, exclusive of each lawful deduction because of a correction
which has been made under the provisions of any legislation providing for corrections
of taxes, exclusive of each uncollectible tax which has been lawfully transferred to the
suspense tax book under the provisions of section 12-165, exclusive of each uncollectible
tax removed under the provisions of section 12-164 and exclusive of each uncollectible
tax removed from the rate bills under the provisions of section 12-195, proceed to collect
such tax as it has been increased by interest, penalties, fees and charges and shall, when
collection has been made, pay the same, together with all interest, penalties, fees and
charges, to the treasurer of the municipality served by him.
(1949 Rev., S. 1847; February, 1965, P.A. 16; 1969, P.A. 461; P.A. 93-318, S. 2.)
History: 1965 act allowed collectors to photostat receipted bills of collected taxes; 1969 act included attorneys fees in
definition of "tax"; P.A. 93-318 included collection fees of a collection agency in the definition of "tax".
Municipality entitled to include collection agency's fees when seeking to collect delinquent taxes, without having to
establish relationship between amount of such fees and specific services that agency performed regarding the delinquent
taxpayer or taxes. 272 C. 489.