Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 204 — Local Levy and Collection of Taxes
Connecticut General Statutes

Conn. Gen. Stat. § 12-140 (2025)

Fees, costs and expenses of tax collectors and tax sales

✓ laws through the 2024 session: the source has not yet published 2025 Public Acts (checked Sept. 2026)
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The fee of collectors for issuing an alias tax warrant shall be six dollars. All reasonable and necessary costs or expenses for necessary advertising, postage on notices, and reasonable sums paid town clerks or other persons for examining records to ascertain encumbrances upon property sold, for preparing notices at the direction of the tax collector, for drafting collector's deeds, for attorney's fees, for all fees and costs incurred by the municipality in defending any civil action brought as a result of a tax sale or an alias tax warrant or which seeks to enjoin or declare unlawful any tax sale or alias tax warrant, for the services of auctioneers, clerks and other persons retained to assist the collector in conducting the tax sale, for filings in the land records, fees paid to any federal, state or local government entity or agency and for any other fees and expenses incurred or otherwise provided by law shall be paid by the delinquent taxpayer or as provided in section 12-157.

(1949 Rev., S. 3629; 1971, P.A. 301; P.A. 95-228, S. 1, 15; P.A. 13-276, S. 17.)

History: 1971 act increased collectors fee from $2 to $6; P.A. 95-228 added to the amount of fees expenses for postage, notices, the drafting of deeds, attorneys, defense costs and auctioneers, effective July 6, 1995, and applicable to tax sale notices posted, filed or published on and after said date; P.A. 13-276 deleted provisions re fees for levy and sale and added provisions re fees and costs for certain civil actions, filings in land records, paid to federal, state or local government entities or agencies or otherwise provided by law, to be paid by delinquent taxpayer.

Both the 2007 and 2013 revision of section provide for recovery of reasonable attorney's fees; award of attorney's fees not preempted by more restrictive standard in 42 USC 1983. 167 CA 120.

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Notes of Decisions
Cited in 6 cases (3 in the last 5 years), 2016–2026 · leading case: Cornelius v. Rosario, 143 A.3d 611 (Conn. App. Ct. 2016).
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Cornelius v. Rosario, 143 A.3d 611 (Conn. App. Ct. 2016). · cites it 19× “1 On appeal, the plaintiff argues that (1) General Statutes § 12-140 allows for costs only and not attorney's fees, (2) he is not the "delinquent taxpayer" under § 12-140, (3) recovery of attorney's fees pursuant to § 12-140 is preempted by 42 U.”
Ledyard v. WMS Gaming, Inc., 258 A.3d 1268 (Conn. 2021). · cites it 3× “For example, General Statutes § 12-140 provides in relevant part that ‘‘attorney’s fees, for all fees and costs incurred by the municipality in defending any civil action brought as a result of a tax sale or an alias tax warrant or which seeks to enjoin or declare unlawful any…”
McCullough v. Rocky Hill, No. AC47717 (Conn. App. Ct. May 19, 2026). · cites it 18× “2 1 General Statutes § 12-140 provides in relevant part: “All reasonable and necessary costs or expenses for necessary advertising, postage on notices, and reasonable sums paid town clerks or other persons for examining records to ascertain encumbrances upon property sold, for…”
Speer v. New London, 537 F. Supp. 3d 212 (D. Conn. 2021). · cites it 2× “ent to the collector of “the amount of taxes, interest and charges which were due and owing at the time of the sale together with interest on the total purchase price paid by the purchaser at the rate of eighteen per cent per annum from the date of such sale plus any taxes and…”
O'brien-Kelley, Ltd. v. Town of Goshen, 210 A.3d 641 (Conn. App. Ct. 2019). “The tax collector's fee for issuing an alias tax warrant is $ 6 ( [General Statutes] § 12-140 ). An officer serving an alias tax warrant is entitled to collect the fees allowed by law for serving executions issued by a court.”
Peterson v. Torrington, 229 A.3d 119 (Conn. App. Ct. 2020). “r, if such sale is adjourned, at the time and place specified at the time of adjournment as aforesaid, such collector (1) may sell at public auction to the highest bidder all of said real property, to pay the taxes with the interest, fees and other charges allowed by law,…”
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