PA 07-50—HB 5722

Planning and Development Committee

Appropriations Committee

AN ACT CONCERNING REIMBURSEMENT OF MARSHAL COSTS WHERE THERE IS AN ERROR BY THE TAX ASSESSOR OR TAX COLLECTOR

SUMMARY: By law, a municipality can recover the court costs and reasonable appraisers' and attorneys' fees it incurs as a result of any tax foreclosure action from anyone having title to affected property. This act requires the municipality to reimburse a taxpayer for the costs of state marshal fees on any property seized if the court finds that such costs were incurred because of a tax assessor or tax collector error and not because of any action or failure on the taxpayer's part.

EFFECTIVE DATE: October 1, 2007

OLR Tracking: KM: JM: CR: TS