Connecticut General Statutes

Conn. Gen. Stat. § 12-166 (2026)

Powers and duties of collector

✓ current as of May 2026

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Unless the context otherwise requires, “tax”, wherever used in this section, includes each property tax and each installment and part thereof due to a municipality, as such tax may have been increased by interest, penalties, fees and charges, including collection fees of a collection agency and attorneys' fees, provided such attorneys' fees shall be limited to those ordered by the court in any court action or proceeding brought by the municipality to recover such tax. Each collector of taxes of each municipality may collect any tax at any time by authority of any present or future legislation providing for the collection of any tax and said collector may photostat the receipted bills of such collected taxes. Each collector of taxes of each municipality shall, within a reasonable period after each unpaid tax, or the first installment thereof in case installment payments have been authorized, has become due and payable, exclusive of each lawful abatement, exclusive of each lawful deduction because of a correction which has been made under the provisions of any legislation providing for corrections of taxes, exclusive of each uncollectible tax which has been lawfully transferred to the suspense tax book under the provisions of section 12-165, exclusive of each uncollectible tax removed under the provisions of section 12-164 and exclusive of each uncollectible tax removed from the rate bills under the provisions of section 12-195, proceed to collect such tax as it has been increased by interest, penalties, fees and charges and shall, when collection has been made, pay the same, together with all interest, penalties, fees and charges, to the treasurer of the municipality served by him.

(1949 Rev., S. 1847; February, 1965, P.A. 16; 1969, P.A. 461; P.A. 93-318, S. 2; P.A. 13-276, S. 36.)

History: 1965 act allowed collectors to photostat receipted bills of collected taxes; 1969 act included attorneys' fees in definition of “tax”; P.A. 93-318 included collection fees of a collection agency in the definition of “tax”; P.A. 13-276 redefined “tax” to specify that attorneys' fees are those ordered by court in action or proceeding brought by the municipality to recover tax.

Municipality entitled to include collection agency's fees when seeking to collect delinquent taxes, without having to establish relationship between amount of such fees and specific services that agency performed regarding the delinquent taxpayer or taxes. 272 C. 489.

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Notes of Decisions

Cited in 5 cases, 2004–2019 · leading case: City of New Haven v. Bonner, 863 A.2d 680 (Conn. 2005).

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City of New Haven v. Bonner, 863 A.2d 680 (Conn. 2005). · cites it 11× “2 The plaintiff claims that the trial court improperly disallowed a collection agency fee as part of the tax debt owed to it by the defendant pursuant to General Statutes § 12-166. 3 We agree with the plaintiff and, accordingly, we reverse the judgment of the trial court in part.”

Piedmont Gardens, LLC v. LeBlanc, 168 F. Supp. 3d 391 (D. Conn. 2016). · cites it 10× “Conn. Gen. Stat. § 12-166 . Thus, the marshal’s fee, like interest, penalties and other costs of collection, becomes part of the delinquent taxes owed by the taxpayer, and payments are applied first to the marshal’s fee.”

O'brien-Kelley, Ltd. v. Town of Goshen, 210 A.3d 641 (Conn. App. Ct. 2019). · cites it 3× “The warrant contains language threatening the taxpayer with the sale of his property, garnishment of his wages, or payment from assets in his bank.”

East Windsor v. East Windsor Hous., Ltd. (Conn. App. Ct. 2014). · cites it 6× “It also claimed that pursuant to General Statutes § 12-166, all of the fees, costs and expenses incurred by the plaintiff in collecting the debt were now part of the taxes owed by the defendant, and thus the defendant had not made payment in full.”

In Re Lynch, 309 B.R. 677 (Bankr. D. Conn. 2004). · cites it 5× “ATF asserts it is entitled to such fees because (1) Conn.Gen. Stat. § 12-166 4 clearly authorizes such fees and the tax lien is concededly overse-cured; and (2) the court should take into account that ATF “has the double burden of the demands of a business that is not a…”

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