You asked on behalf of a constituent whether town treasurers have the authority to prescribe acceptable tax payment methods or instruct tax collectors on the same. The Office of Legislative Research is not authorized to issue legal opinions and this report should not be considered one.

The state Supreme Court has long held that municipalities have no inherent powers (see Old Colony Gardens, Inc. v. Stamford, 147 Conn. 60 (1959)). Thus, the only powers municipalities have are those granted to them by the state constitution or state statutes.

Municipalities have the authority under state statute to assess, levy, and collect taxes, and, to regulate the modes of assessment and collection not otherwise provided for (CGS § 7-148 (c)(2)(B)). However, state law is silent on who may prescribe acceptable tax payment methods, with limited exceptions. For example, CGS § 12-146 authorizes municipalities, by a vote of the legislative body, to require that delinquent motor vehicle taxes be paid only in cash, certified check, or money order. Another section, CGS § 12-141a, provides broad authority for municipalities to allow taxes, fines, and fees to be paid by credit card. But it does not specify any requirement on how to institute a credit card policy (e.g., through ordinance).

State law generally sets procedures and responsibilities concerning municipal taxation, which local law may augment. For example, it requires town legislative bodies to determine whether property owners must pay property taxes in one, two, or four installments and, unless otherwise provided for, the dates for paying them (CGS § 12-142). It requires tax collectors to mail or hand deliver a bill to each person from whom taxes are due (CGS § 12-130). And it requires town treasurers to receive, account for, and invest town funds (CGS § 7-80).

Since state law is mostly silent concerning who may prescribe acceptable tax payment methods, whether town treasurers have this authority varies by municipality and is based upon local law and practice, and, is likely subject to legal interpretation. Thus, your constituent may want to contact counsel for the municipality to seek advice on its specific situation.

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