Sec. 12-170. Penalty for official misconduct.
Sec. 12-170. Penalty for official misconduct. Each assessor, member of the board
of assessment appeals, selectman, committee or collector, who does any unlawful act
or omits to do any necessary act connected with the levy, assessment or collection of
any tax, shall forfeit fifty dollars to the person aggrieved thereby, to be collected by
such person in an action on this statute; and each collector who charges or receives any
illegal fees shall, in addition to said sum of fifty dollars, also forfeit double the amount
of such illegal fees to the person aggrieved, to be collected as aforesaid.
(1949 Rev., S. 1851; P.A. 95-283, S. 61, 68.)
History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.
Plaintiff taxpayers could not recover penalty against members of board of assessors whose assessment had been held
illegal as they did not prove they were "aggrieved" i.e. injuriously affected in their property or other legal rights. 5 Conn.
Cir. Ct. 193.