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

Conn. Gen. Stat. § 12-170 (2026)

Penalty for official misconduct

✓ current as of May 2026
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Each assessor, member of the board of assessment appeals, selectman, committee or collector, who does any unlawful act or omits to do any necessary act connected with the levy, assessment or collection of any tax, shall forfeit fifty dollars to the person aggrieved thereby, to be collected by such person in an action on this statute; and each collector who charges or receives any illegal fees shall, in addition to said sum of fifty dollars, also forfeit double the amount of such illegal fees to the person aggrieved, to be collected as aforesaid.

(1949 Rev., S. 1851; P.A. 95-283, S. 61, 68.)

History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.

Plaintiff seeking to recover under section need not exhaust administrative remedies prior to commencing action in Superior Court. 199 CA 88.

Plaintiff taxpayers could not recover penalty against members of board of assessors whose assessment had been held illegal as they did not prove they were “aggrieved”, i.e. injuriously affected in their property or other legal rights. 5 Conn. Cir. Ct. 193.

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Notes of Decisions
Cited in 4 cases, 1968–2020 · leading case: Godbout v. Attanasio, 199 Conn. App. 88 (Conn. App. Ct. 2020).
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Godbout v. Attanasio, 199 Conn. App. 88 (Conn. App. Ct. 2020). · cites it 35× “In this statutory civil action brought pursuant to General Statutes § 12-170,1 the plaintiff, David Godbout, appeals from the judgment of the trial court dismissing the action against the defendants, all of whom are individual members of the East Lyme Board of Assessment Appeals…”
Massey v. Town of Branford, 988 A.2d 370 (Conn. App. Ct. 2010). · cites it 5× “, 3 and *457 (9) fees and penalties for official misconduct under General Statutes § 12-170 against Milici and Neal.”
Kraus v. Klee, 248 A.2d 515 (Conn. App. Ct. 1968). · cites it 3× “This action was instituted in fifty-eight counts brought by fifty-eight taxpayers and/or citizens of the town of Eastford, each claiming a penalty fee of $50 against the majority members of the board of assessors of the town under § 12-170 of the General Statutes. 1 Section…”
Massey v. Town of Branford, 971 A.2d 838 (Conn. App. Ct. 2009). · cites it 2× “They filed suit pro se against the defendants, challenging the assessment of their property, seeking to invalidate the grand list of the town and for civil penalties pursuant to General Statutes § 12-170. There were also sundry other causes of action which did not survive…”
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