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

Conn. Gen. Stat. § 12-155 (2025)

Demand and levy for the collection of taxes and water or sanitation charges

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(a) If any person fails to pay any tax, or fails to pay any water or sanitation charges within thirty days after the due date, the collector or the collector's duly appointed agent shall make personal demand of such person therefor or leave written demand at such person's usual place of abode or deposit in some post office a written demand for such tax or such water or sanitation charges, postage prepaid, addressed to such person at such person's last-known place of residence unless, after making reasonable efforts, the assessor is unable to identify the owner or persons responsible. If such person is a corporation, limited partnership or other legal entity, such written demand may be sent to any person upon whom process may be served to initiate a civil action against such corporation, limited partnership or entity.

(b) After demand has been made in the manner provided in subsection (a) of this section, the collector for the municipality, alone or jointly with the collector of any other municipality owed taxes by such person, may (1) levy for any unpaid tax or any unpaid water or sanitation charges on any goods and chattels of such person and post and sell such goods and chattels in the manner provided in case of executions, or (2) enforce by levy and sale any lien or warrant upon real estate for any unpaid tax or levy upon and sell such interest of such person in any real estate as exists at the date of the levy for such tax.

(c) For the purposes of this section, “water or sanitation charges” means (1) any rates or charges established pursuant to section 7-239, or (2) any charges imposed by a municipality for the collection and disposal of garbage, trash, rubbish, waste material and ashes.

(1949 Rev., S. 1836; 1967, P.A. 123, S. 1; P.A. 95-228, S. 2, 15; P.A. 07-95, S. 3; P.A. 13-276, S. 29; P.A. 15-156, S. 4.)

History: 1967 act deleted provision which had allowed imprisonment of tax offenders; P.A. 95-228 added provision authorizing notice to be sent to any person upon whom process may be served in the case of a corporation, limited partnership or other legal entity, effective July 6, 1995, and applicable to tax sale notices posted, filed or published on and after said date; P.A. 07-95 divided existing provisions into Subsecs. (a) and (b), added provisions re collection of water or sanitation charges and made technical changes therein and added Subsec. (c) defining “water or sanitation charges”, effective July 1, 2007; P.A. 13-276 amended Subsec. (a) by adding provision re demand for payment of unpaid taxes unless, after making reasonable efforts, the assessor is unable to identify owner or responsible persons, and amended Subsec. (b) by permitting specified actions re unpaid taxes to be made by collector of municipality alone or jointly with collectors of other municipalities owed taxes; P.A. 15-156 amended Subsec. (b)(2) by adding “or warrant”.

Demand necessary before levy, but not to make the tax due. 30 C. 395. Injunction will be granted against collection of taxes for imperative reasons only. 39 C. 401; 42 C. 30; 46 C. 243; 106 C. 227. One whose duty it is to pay a tax cannot purchase property on sale for the tax. 46 C. 513; 48 C. 395. Officer liable for imprisoning one to compel payment of an amount which includes illegal fees. 50 C. 78. Though action to foreclose lien is barred, warrant may be levied. 68 C. 293. Levy cannot be made on property in receiver's hands. 72 C. 63. Applies to poll taxes. 81 C. 369. Recovery of tax paid to avoid levy of warrant. 82 C. 266; 103 C. 263. Nature of proceedings under warrant. 86 C. 196. Under levy for one tax, property cannot be sold for other. 87 C. 142. Injunction to restrain sale under levy. Id., 229. Lien for other taxes than those levied on specific property does not arise till warrant is levied. 91 C. 336. Three statutory methods of collecting taxes are distinct, concomitant and cumulative. 106 C. 547. Tax collector not an insurer of collection of all taxes on list and surety not liable for uncollected taxes in absence of proof of negligence. 112 C. 318. Personal property assessed is not subject to lien prior to institution of proceedings to enforce collection. 121 C. 250.

Cited. 46 CA 721.

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Notes of Decisions
Cited in 12 cases (4 in the last 5 years), 1967–2026 · leading case: Jacobson v. A1Z7, LLC (In re Jacobson), 523 B.R. 13 (Bankr. D. Conn. 2014).
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Jacobson v. A1Z7, LLC (In re Jacobson), 523 B.R. 13 (Bankr. D. Conn. 2014). · cites it 10× “Because the Court concludes that a tax sale conducted in accordance with Conn. Gen. Stat. § 12-155 et seq. (hereinafter, the “Tax Collector’s Sales Procedure” 2 ) conclusively establishes as a matter of law “reasonably equivalent value” within the meaning of Bankruptcy Code §…”
State Marshal Assn. of Connecticut, Inc. v. Johnson, 234 A.3d 111 (Conn. App. Ct. 2020). · cites it 7× “8 General Statutes § 12-155 provides in relevant part: ‘‘(a) If any person fails to pay any tax, or fails to pay any water or sanitation charges within thirty days after the due date, the collector or the collector’s duly appointed agent shall make personal demand of such person…”
O'Neil v. New Eng. Rd., Inc. (In re Neri Bros. Constr. Corp.), 593 B.R. 100 (Bankr. D. Conn. 2018). · cites it 2× “2014) ("tax sale conducted in accordance with Conn. Gen. Stat. § 12-155 et seq.... conclusively establishes as a matter of law 'reasonably equivalent value' ").”
Assocs. Fin. Servs. of Am., Inc. v. Sorensen, 700 A.2d 107 (Conn. App. Ct. 1997). · cites it 2× “to 1993) § 12-155, 7 (2) the tax *731 collector posted notice less than nine weeks before the sale in violation of § 12-157, and (3) the tax collector failed to send Associates timely notice of the sale in accordance with § 12-157.”
Torrington Tax Collector, LLC v. Riley, 349 A.3d 551 (Conn. 2026). · cites it 39× “5 The trial court, Shaban, J.,6 held an evidentiary hearing on the defendant’s exemption claim.”
Derby Sav. Bank v. Kurkowski, 230 A.2d 26 (Conn. 1967). · cites it 3× “…“Such taxes may be collected by levy under §§ 1225 and 1232 of the [1930 Revision of the] General Statutes [now §§ 12-155 and 12-162], or by action as for the recovery of a debt under §1231 [now §12-161], but the property assessed is not subject to lien prior to the…”
Torrington Tax Collector, LLC v. Riley, 318 A.3d 267 (Conn. App. Ct. 2024). · cites it 8× “within thirty days after the due date, the collector or the collector’s duly appointed agent shall make personal demand of such person therefor or leave written demand at such person’s usual place of abode or deposit in some post office a written demand for such tax .”
In re Young, 396 B.R. 257 (Bankr. D. Conn. 2008). · cites it 3× “C.G.S. § 12-155 (2006) (emphasis supplied).”
Chavez v. Derek J. Sharvelle, 750 P.2d 1119 (N.M. Ct. App. 1988). “, Conn.Gen.Stat. §§ 12-155 to -158; Ky.Rev.”
Speer v. New London, 537 F. Supp. 3d 212 (D. Conn. 2021). · cites it 5× “” Conn. Gen. Stat. §§ 12-155 (a), 12-155(b)(2).”
Greene v. Liberty Bank, No. 3:24-cv-00831 (D. Conn. July 22, 2025). · cites it 2× “Heinrichs, III, located at 40 Clearview Road in Moodus, Connecticut (the “Subject Property”), for delinquent taxes and/or charges pursuant to Conn. Gen. Stat. § 12-155 , et seq. IRS 56(a) at ¶ 1.”
City of Middletown v. P G Enter. Ltd., 22 Conn. L. Rptr. 381 (Conn. Super. Ct. 1998). · cites it 2× “Other methods authorized by the General Statutes include: levy, General Statutes §§ 12-155 through 12-159; tax warrants, General Statutes § 12-135; a collection action, General Statutes § 12-161; and a summary foreclosure not requiring commencement of a judicial proceeding,…”
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