Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct.
Sec. 12-168. Tax collector not personally liable in the absence of negligence or
wilful misconduct. Whenever used herein, the "municipality" has the meaning given
to it in section 12-141 and "tax moneys" include the receipts from each property tax or
assessment, and each installment and part thereof due a municipality, with any interest
or other lawful charges incident thereto. The tax collector of any municipality in this
state shall not be held personally liable for the loss of any tax moneys collected by him
when he has performed all of the duties required of him by statute pertaining to such
tax moneys and when such loss is not due to negligence or wilful misconduct on his part.
(1949 Rev., S. 1849.)
See Sec. 12-154 re proceedings against negligent tax collector.