Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-139
Collector's books open to public inspection
Official textcga.ct.gov
The tax books of any collector of any municipality or municipal district shall be, at all reasonable times, open to the inspection of any taxpayer and of any auditor of public accounts of such municipality or district. Any collector, who, after request, refuses to exhibit his tax books as aforesaid, shall forfeit the sum of one hundred dollars to such municipality or district, and such penalty may be recovered by an action on such collector's official bond.
(1949 Rev., S. 1822.)
Source: view the official text
In this chapter (40 sections)
- 12-129g · Appropriation
- 12-129n · Optional municipal property tax relief program for certain…
- 12-129o · Optional property tax relief by a municipality for certain…
- 12-129p · Maximum benefits for homeowner receiving tax relief under…
- 12-129q · Grants to property owners in special services districts
- 12-129r · Municipal option to abate taxes on open space in exchange for…
- 12-129s · Municipal option to abate taxes on high mileage motor…
- 12-129t · Municipal option to abate taxes on visitable housing
- 12-129u · Municipal option to abate taxes on historic agricultural…
- 12-129v · Municipal option to provide residential property tax credit.…
- 12-130 · Collectors; rate bills and warrants. Statements of state aid
- 12-130a · Training, examination and certification of municipal tax…
- 12-131 · Special forms for assessment lists, abstract books and rate…
- 12-132 · Form and tax warrant
- 12-133 · Taxes of subdivisions of towns
- 12-134 · Tax account and receipt to bear same number
- 12-135 · Execution of tax warrant. Collection by successor of collector
- 12-136 · Bonds of tax collectors. Appointment of new collector
- 12-137 · Appointment of acting tax collectors
- 12-138 · Collector to report to town clerk and assessor mistakes in…
- 12-139 · Collector's books open to public inspection
- 12-140 · Fees, costs and expenses of tax collectors and tax sales
- 12-141 · Collection of taxes: Definitions
- 12-141a · Payment of municipal taxes by credit card, debit card or…
- 12-142 · Installments; due date
- 12-143 · Installment payments; priority of personal property taxes
- 12-144 · Payment of taxes of not more than one hundred dollars
- 12-144a · Payment of tax on motor vehicles
- 12-144b · Application of tax payments
- 12-144c · Optional waiver of property tax under one hundred dollars
- 12-144d · Motor vehicle property tax due July first
- 12-145 · Notice to pay taxes. Rate of interest when delinquent. Waiver
- 12-146 · Delinquent tax or installment. Interest. Waiver of interest
- 12-146a · Withholding or revocation of municipal or district health…
- 12-146b · Withholding of municipal payments for failure to pay property…
- 12-146e · Payments by residents in the armed forces called to active…
- 12-146f · Municipal option to waive interest accrued during periods on…
- 12-147 · Payment and deposit of moneys collected by collector.…
- 12-148 · Identification of taxpayers
- 12-149 · Lists of taxpayers to be preserved until settlement with…