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

Conn. Gen. Stat. § 12-161a (2026)

In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred

✓ current as of May 2026
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In the institution of proceedings by any municipality to enforce collection of any delinquent tax on personal property from the owner of such property, through (1) levy and sale with respect to any goods or chattels owned by such person, (2) enforcement of a lien, established and perfected in accordance with sections 12-195a to 12-195g, inclusive, upon any such goods or chattels or (3) any other proceeding in law in the name of the municipality for purposes of enforcing such collection, such person shall be required to pay any court costs, reasonable appraiser's fees or reasonable attorney's fees incurred by such municipality as a result of and directly related to such levy and sale, enforcement of lien or other collection proceedings.

(P.A. 82-56, S. 1, 2.)

Cited. 236 C. 710. Trial court's decision to award the federal action attorney's fees pursuant to section was not a supplemental post-judgment award of fees but, rather, was made directly in connection with the judgment resolving the underlying tax collection action in accordance with the parties' stipulation. 330 C. 75.

Trial court improperly applied an expansive interpretation of section to characterize the attorney's fees incurred in federal action challenging state's and town's authority to impose property taxes at issue in state action as falling within ambit of fees directly related to collection proceeding before state court. 192 CA 836; judgment reversed, see 338 C. 687.

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Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1996–2021 · leading case: Ledyard v. WMS Gaming, Inc., 338 Conn. 687 (Conn. 2021).
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Ledyard v. WMS Gaming, Inc., 338 Conn. 687 (Conn. 2021). · cites it 43× “The sole issue in this certified appeal is whether General Statutes § 12-161a,1 which allows trial courts to award a municipality attorney’s fees incurred ‘‘as a result of and directly related to’’ proceedings to collect delinquent personal property taxes, includes attorney’s…”
Town of Ledyard v. WMS Gaming, Inc., 191 A.3d 983 (Conn. 2018). · cites it 11× “**77 The sole issue in this certified appeal is whether the trial court's determination that General Statutes § 12-161a, which requires that a property owner pay the attorney's fees of a municipality in actions brought to collect delinquent personal property taxes, entitled a…”
M. Dematteo Constr. Co. v. City of New London, 674 A.2d 845 (Conn. 1996). · cites it 2× “, General Statutes § 8-133 (if redevelopment agency undervalues property it takes by eminent domain, court shall award property owner reasonable appraisal fees); General Statutes § 12-161a (in proceedings by municipality to collect delinquent taxes on personal property, the…”
Ledyard v. WMS Gaming, Inc. (Conn. App. Ct. 2019). · cites it 18× “1 General Statutes § 12-161a provides in relevant part: ‘‘In the institution of proceedings by any municipality to enforce collection of any delinquent tax on personal property from the owner of such property, through .”
Ledyard v. WMS Gaming, Inc. (Conn. App. Ct. 2019). · cites it 18× “1 General Statutes § 12-161a provides in relevant part: ‘‘In the institution of proceedings by any municipality to enforce collection of any delinquent tax on personal property from the owner of such property, through .”
Ledyard v. WMS Gaming, Inc. (Conn. App. Ct. 2017). · cites it 6× “In addition, the plaintiff sought attorney’s fees pursuant to General Statutes § 12-161a. Shortly after the plaintiff had commenced the under- lying state action, the Tribal Nation filed an action in the United States District Court for the District of Con- necticut challenging…”
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