All taxes properly assessed shall become a debt due from the person, persons or corporation against whom they are respectively assessed to the town, city, district or community in whose favor they are assessed, and may be, in addition to the other remedies provided by law, recovered by any proper action in the name of the community in whose favor they are assessed.
(1949 Rev., S. 1842.)
Statute gives a simple remedy and dispenses with prolixity in pleading. 58 C. 526; 87 C. 235. Special provision as to collection does not exclude general statutory provisions. 60 C. 117. Action by state against railroad company for taxes warranted by usage if not by section. Id., 334; 70 C. 602. Death of collector for both town and city of Hartford. 66 C. 294. Assessments of benefits not within the law authorizing collection of interest on unpaid taxes. 67 C. 162. Against whom a debt. 74 C. 683. How far a debt: Not barred by general statute of limitations. 85 C. 376. This method is in addition to other methods. 103 C. 261; 106 C. 547. Cited. 121 C. 250. When municipality elects to treat its claim as debt under section, notwithstanding its public nature, there is no impropriety in holding it a “claim” against estate within Sec. 45-205. 123 C. 351. In action to collect tax, taxpayer cannot contest property valuation. Id., 543, 549. Action to recover assessment for benefits, as debt, arises from exercise of taxing power, not out of implied contract; not barred by Sec. 52-576. 131 C. 50. Cited. 136 C. 360; 155 C. 340; 164 C. 178; 165 C. 410; 172 C. 427. Challenge to legality of assessments could not be properly raised in the city's action under section. 196 C. 487. Cited. 200 C. 697; 221 C. 921.
Cited. 6 CA 330; 26 CA 545. Taxes assessed on real property interests become debt due from person who holds title to the interest taxed, regardless of whether that interest is recorded in land records. 104 CA 498.
Fiduciary debt incurred in administration of trust is a personal debt. 3 CS 67. Cited. 4 CS 239. Variance between tax laid and tax alleged in action on debt is immaterial. Id., 391. History; substantial recovery by one remedy does not bar another. 7 CS 16. Cited. 25 CS 465.
Notes of Decisions
City of Hartford v. Faith Ctr., Inc., 493 A.2d 883 (Conn. 1985).
· cites it 13× “The plaintiff city of Hartford instituted this action pursuant to General Statutes § 12-161 in six counts against the defendant, Faith Center, Inc.”
Town of Farmington v. Dowling, 602 A.2d 1047 (Conn. App. Ct. 1992).
· cites it 12× “This is an appeal by the defendant from the granting of the plaintiff town’s motion for summary judgment on its suit for collection of delinquent real estate taxes pursuant to General Statutes § 12-161. 1 The defendant claims that the trial court improperly granted summary…”
Schnier v. Comm'r of Transp., 374 A.2d 1087 (Conn. 1977).
· cites it 4× “General Statutes § 12-161, which we also find relevant to this case, states in part: “All taxes properly assessed shall become a debt due from the person, persons or corporation against whom they are respectively assessed to the town, city, district or community in whose favor…”
City of Norwich v. Town of Lebanon, 513 A.2d 77 (Conn. 1986).
· cites it 2× ““[W]e see no reason to allow a taxpayer who has failed to utilize the available statutory remedies to assert, in an action to collect a tax under General Statutes § 12-161, that the tax has not been ‘properly assessed.”
Town of Woodbury v. Pepe, 505 A.2d 723 (Conn. App. Ct. 1986).
· cites it 4× “The plaintiff has assessed the value of the road and the adjoining seventy-five *332 acres and has every year since 1975 levied real estate taxes against said property, which taxes the defendant has neglected and refused to pay.”
Town of Westport v. Bossert Corp., 335 A.2d 297 (Conn. 1973).
· cites it 5× “” General Statutes § 12-161. The object of this stat *415 ute is “to give a simple remedy for the collection of taxes by an ordinary action and to dispense with prolixity in pleading.”
Town of Trumbull v. Palmer, 934 A.2d 323 (Conn. App. Ct. 2007).
· cites it 2× “” General Statutes § 12-161. “Each collector shall mail or hand to each individual from whom taxes are due a bill for the amount of taxes *509 for which such individual is liable .”
Low Stamford Corp. v. City of Stamford, 319 A.2d 369 (Conn. 1972).
· cites it 2× “” The plaintiff properly assigned as error this unorthodox procedure on the part of the court and its consideration of the contents of the deed without affording counsel an opportunity to object to its admissibility in evidence and to argue its legal effect. The patent error of…”
Finizie v. City of Bridgeport, 880 F. Supp. 89 (D. Conn. 1995).
· cites it 2× “A claim under this statute may not be brought as a counterclaim in a municipality’s suit to collect taxes under Conn.Gen. Stat. § 12-161, but must be brought as an independent action within the time limit provided in the statute.”
City of Middletown v. Meadows Assocs. of Middletown, Inc., 711 A.2d 1 (Conn. Super. Ct. 1998).
· cites it 2× “” General Statutes § 12-161 provides in pertinent part that assessed property taxes are “a debt due from the person, persons or corporation against whom they are respectively assessed to the town, city, district or community in whose favor they are assessed .”
Derby Sav. Bank v. Kurkowski, 230 A.2d 26 (Conn. 1967).
· cites it 2× “…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 institution of such proceedings to enforce the collection of the tax. Phillips v.…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.