Collection Enforcement Procedure

Collection Enforcements

Colchester Tax Collector’s Collection Enforcements & Liens

Real Estate:

  1. Mail delinquent statements in any other month deemed necessary.
  2. Lien real estate yearly. Mail notices of Intent to Lien (§ 12-175) in March; include verbiage regarding demanding payment (§ 12-155) as well. At the beginning of May, place continuing liens on all delinquent accounts at that time (§ 12-173).
  3. Mail official Demand letters (§ 12-155) in February; include verbiage for liening (§12-175) as well. This Demand states that if taxpayers do not pay in full by the end of the demand period the tax office will proceed with any and/or all enforcements allowed in the state statutes - e.g. utilizing a collection agency (§ 36a-805), tax warrants (§ 12-132), alias tax warrants/bank executions (§ 12-162), collection by suit (§ 12-161), lien assignments (§ 12-195h), revocation of license or permit (§12-146a), and tax sales (§ 12-157) to name a few. NOTE: The demand verbiage is included on all delinquent statements/notices that leave this office.
  4. Utilize Jeopardy Collection (§ 12-163) as needed for all enforced collections.
  5. Utilize Foreclosure Action
  6. Tax Sale (§ 12-157) yearly in the spring or any other time deemed necessary.
  7. Partial payments are encouraged. Please call the tax office for further information.

Personal property:

  1. Mail delinquent statements in any other month deemed necessary. Possibly mail in the fall with Jeopardy enforcement (§ 12-163).
  2. Lien personal property yearly. Mail notices of Intent to Lien (§ 12-195a-g) in September; include verbiage regarding demanding payment (§12-155) as well. These liens are a UCC-1 Financing Statement filed with the Secretary of the State’s office. These liens are filed as soon as the deadline passes. (§ 12-195a-g)
  3. Mail official Demand letters (§ 12-155) in September; include verbiage for liening (§12-195a-g) as well. Mail demand letter with collection methods: e.g. utilizing a collection agency (§ 36a-805), tax warrants (§ 12-132), alias tax warrants/bank executions (§ 12-162), jeopardy collection (§ 12-163), collection by suit (§ 12-161), lien assignment (§ 12-195h), revocation of license or permit (§ 12-146a), and tax sale (§ 12-157) to name a few. NOTE: The demand verbiage is included on all delinquent statements/notices that leave this office.
  4. Utilize Jeopardy Collection (§ 12-163) as needed for all enforced collections.
  5. Partial payments are encouraged. Please call the tax office for further information.

Motor vehicles:

  1. Mail delinquent statements with Demands (§ 12-155). Once demanded, any and/or all enforcements allowed in the state statutes will be utilized.
  2. Report delinquent taxpayer names to the Department of Motor Vehicles (“DMV”) (§ 14-33) in the first week of August or February depending on when the tax was due. This will stop a taxpayer from registering any vehicle in his/her name until all taxes are paid.
  3. If a clearance is needed for the next business day for the Department of Motor Vehicle for a taxpayer to register a vehicle in his/her name, ALL delinquent taxes must be paid with CASH OR CERTIFIED FUNDS before we release a taxpayer. The Tax Collector will accept a check and credit/debit payments for delinquent taxes, but must wait 10 business days before giving clearance.
  4. Releases are not to be given “for one vehicle only”. Each taxpayer must pay all delinquent taxes on ALL vehicles in his/her or joint names to get a release (§ 14-33a).
  5. The tax office will accept partial payments on motor vehicle bills, but no clearance for the Department of Motor Vehicles shall be made until all motor vehicle taxes are paid for a specific name (§ 14-33a).
  6. The Colchester tax office primarily uses § 12-162 (bank inquires/levies/executions) for motor vehicle delinquent collections.

The above timeline of collection enforcements and/or lien filings are subject to change at the Tax Collector’s discretion at any time for any reason.