PERSONAL PROPERTY ASSESSOR TO ZERO BALANCE DUEct-tax.org/pdf/2016 PERSONAL PROPERTY.pdf2. 12-41(c) a: Property to declare but not limited to. LB b: Not public record. 3. 12-41(d):

PERSONAL PROPERTY

ASSESSOR TO ZERO BALANCE DUE

Presented by:

Cynthia Haith, CCMC NorwalkIris Laurenza, CCMC East HartfordKevin McNeill, State MarshalBrian Smith, CCMA II East Hartford

CTx Spring 2016 45th Annual ConferenceMarch 17, 2016

PERSONAL PROPERTY

1. Uniform assessment date. 1. 12-62a(a): October 1st. LB

2. 12-62a(b): 70%

2. Taxable Personal Property Defined

1. 12-71(a): All goods, chattels, and effects. LB a. Goods; Wares, Merchandise. b. Chattels; Any item of movable or immovable property,

except real estate. c. Effects; Goods, Possessions.

2. Leaseholds Improvements. a. Other than real estate.

3. 12-58: Supplies, Consumed by the business. 3. Non Taxable Personal Property Defined.

1. 12-71(b): Construction in progress of Manufactures. LB 2. 12-71(d): Computer software, bundled / unbundled.

4. Discovery

1. Sources: phone books, papers, radio, city directory, town records, WBpg1-2 State records, federal records, IRS, DRS, MVD.

2. Field inspections: Using work books, street order, DBA name. WBpg3 5. Physical Inspections

1. New accounts: Obtain owner’s name and mail address. 2. Old accounts: Non-declarants, permits, etc. 3. Observe type and amount of equipment.

6. Declarations

1. 12-41(b): Property that does not have to be declared. 2. 12-41(c) a: Property to declare but not limited to. LB b: Not public record. 3. 12-41(d): Electronic filing. 4. 12-41(e): Time to file, by November 1st, Postmark sec 1-2a 5. 12-42: Extension, Up to 45 days for good cause. Extends M65, 45 days. 6. 12-42: Non-declarent, Assessor shall fill out a declaration. 7. 12-57a(a): Lessee to declare leased equipment. LB 8. 12-57a(b): Lessee fails to declare leased equipment. 9. Review declaration and item numbers. WBpg4-10

7. Obtaining Declarations

1. 12-40: Notice for residents, sign & Paper before Oct. 15th. LB 2. 12-43: Mail to non-residents, before Oct. 1st. LB

8. Situs 1. 12-43: Resident vs. Non-resident. LB 2. Three month rule, explain.

1. Have students do example. WBpg11 9. Penalty 1. 12-41(e)(1): Late or fail to file declaration, Postmark sec 1-2aLB, HB

2. 12-41(e)(2): Omitted property. 3. 12-53(a)(1): Omitted property defined. LB

10. Valuation Theory

1. Level of trade: mfg., dist., and retail. HB 2. Long or short life.

3. Salvage or scrap value. 11. Methods of Valuation

1. Cost, less depreciation. 2. Market, sales approach. 3. Income, capitalized income or gross rent multiplier.

12. Depreciation

1. Loss in value: physical, functional, and economic. 2. Residual value: lowest value.

13. Valuation

1. 12-63(a): Fair market value, not forced or auction sale. LB 2. Modified cost approach to emulate fair market value. 3. 12-63(b): Local option schedules. 4. 12-94c: Mfg. exemption schedules. LB

14. Assessment Notices

1. 12-55(a) LB a: Increase from last assessment. b: Increase in owner’s valuation. c: Except Motor vehicles. d: Include appeal process. 2. 12-55(b): LB a: Mail no later than 10 days from signing list. b: Late notice, increase goes to next year.

11. Certificates of Corrections 1. 12-60: Clerical omission or mistake. LB 2. 12-57(a): LB a: Should not have been assessed. b: Wrong person or wrong town. c: Shall notify other person or town. d: 3 years back.

16. Audits LB

1. 12-53(a): a: Omitted property. b: Books, papers, documents, and other records. c: Designee of the assessor.

2 12-53(b) a: Assessor shall add to declaration omitted property. b: Penalty added to omitted property only.

3 12-53(c): a: Notice in writing of place and time to owner etc.. b: Registered or certified mail. c: Methodologies of valuation shall not change. d: Listing error by owner, shall be remove. e: No person shall be excused from.

4 12-53(d): LB a: Increase or decrease. b: Notice of audit results, 30 days after completion. c: Shall include, accounting of, revised declaration, how to appeal.

5 12-53(e): a: Appeal shall be extended to next BAA. b: Paying taxes under protest. 6 Have students calculate assessment. WBpg11-12 17. Exemptions

1. Pollution Control Equipment, DEP to certify. 2. Horses, $1,000 or $100,000 3. Farm Machinery, form M28. WBpg13 4. Distressed, Targeted Investment, Enterprise Zone. 5. MFG. Machinery and equipment. WBpg14-15 6. Sola, Class 1

18. Calendar HB

Using Technology and Other

Resources

• Local News Papers

• Grand openings

• Going out of business

• Photo copy checks

• Company name, address, phone number and banking institution

• Save envelopes

• Address & name changes

• Caller Id

• Phone numbers – location

Useful Websites• Google

• Lexis Nexis

• White Pages

• Facebook

• Twitter

Enforcement

Statutes

• Demand and Levy 12-155

• Denial of Building permit 7-148(c)(2)(B)

Ordinance

• Withholding or Revocation of Health

License /Permit to Operate Business 12-

146a

• Withholding payments to vendors 12-

146(b) Ordinance

• Alias Tax Warrant 12-162

• Bank Executions 52-367b

• Personal Property Tax Lien

(UCC1) 12-195a-g

• Jeopardy Collection 12-163

• Collection Agencies and Attorneys

Enforcement

Continued…..

Building

Building

Health

Property Tax Warrant: Connecticut General Statute 12-162 To Frederic J. Gilden, Comproller of the City of Norwalk, Connecticut, Greetings: In accordance with the authority granted to me as Tax Collector by provisions of the Connecticut General Statutes, I do hereby attest that Demand(s) for payment has/have been made as prescribed by law upon each of the individuals whose names are attached; and that payment(s) in accordance therewith have been neglected and refused. By the authority of the State of Connecticut, the following warrant is issued, and I am hereby commanded to collect forthwith, from the individuals and / or entities whose names appear on the attached list, the sum(s) indicated, which is/are made up as follows: the amount of taxes, with interest and/or penalties, lien fees, and charges which have accrued thereon, as shown, which taxes were levied by the City of Norwalk upon the real estate, personal property, and/or motor vehicles, as the case may be, of the individuals whose names appear attached, such taxes having been laid on the first day of October, due and payable on the first day of July and/or the first day of January, with interest and lien fees, if any. I hereby attest that the collector’s statutory fee of $6.00 for making out this warrant is hereby waived. In default of payment of said amounts, I am hereby commanded to levy for said tax or taxes, including interest, penalty and charges, hereinafter referred to as the amount(s) due on such execution, upon any goods and chattels of each such person(s) and dispose of the same as the law directs, notwithstanding the provisions of subsection (j) of section 52-352b, and, after having satisfied the amount due on such execution, return the surplus, if any, to him or her; or I am to levy upon the real estate of such person(s) and sell such real property pursuant to the provisions of section 12-157, to pay the amount(s) due on such execution; or I shall make demand upon the main office of any banking institution indebted to such person(s), subject to the provisions of section 52-367a or 52-367b, as if judgment for the amount(s) due on such execution had been entered, for that portion of any type of deposit to the credit or property held for such person(s), not exceeding in total value the amount(s) due on such execution; or I am to garnishee the wages due such person(s) from any employer, in the same manner as if a wage execution therefor had been entered, in accordance with section 52-361a; or to petition the municipality to withhold any payment or portion thereof, due to any business enterprise pursuant to any contract .. provided no such amount withheld shall exceed the amount of tax, plus penalty and interest outstanding at the time of withholding, in accordance with CGS 12-146(b). Said payments are to be remitted to the Tax Collector, City of Norwalk, 125 East Avenue, Norwalk, Connecticut, 06851. Dated at Norwalk, Connecticut, this 1st day of December, 2015 Lisa Biagiarelli, CCMC, Esq., Tax Collector, City of Norwalk attachment

Vendor

Alias Tax Warrants 12-162

• Create a criteria

• Marshal or

constable

• Hand deliver

• Number of times

issued yearly

Pros and Cons

• Reduces

delinquencies

• Include Jeopardy

• Bills on warrant,

direct to marshal /

constable

• Less foot traffic in

office

• Tends to frustrate

taxpayer – fees

• Timely – Must audit

"The Ten Commandments of Alias Tax Warrants" * 1. MARSHALS AND CONSTABLES ARE REQUIRED TO MAINTAIN ACCURATE AND COMPLETE RECORDS OF ALL TRANSACTIONS. 2. MARSHALS AND CONSTABLES ARE NOT TO RETAIN COLLECTED FUNDS IN THEIR TRUSTEE ACCOUNTS LONGER THAN TEN DAYS (long enough for checks to clear). 3. MARSHALS AND CONSTABLES ARE TO RETURN UNSERVED WARRANTS WITHIN 60 DAYS OF ISSUE. 4. MARSHALS AND CONSTABLES ARE TO MAINTAIN CONTACT WITH THE TAX COLLECTOR AND RESPOND IN A TIMELY FASHION TO CORRESPONDENCE FROM THE TAX COLLECTOR or Tax Collector's Office. 5. MARSHALS AND CONSTABLES MUST IMMEDIATELY RETURN WARRANTS UPON REQUEST OF THE TAX COLLECTOR IF COLLECTIONS ARE NOT BEING MADE, OR IF THE TAX COLLECTOR DEEMS IT NECESSARY TO REVOKE THE WARRANTS. 6. Marshals and Constables DO NOT have the right to contact other city departments, offices or officials for payment of their costs or fees if a warrant is recalled. 7. MARSHALS AND CONSTABLES MUST NOTIFY THE TAX COLLECTOR OF ANY POTENTIAL CONFLICT OF INTEREST OR POTENTIAL PERSONAL ISSUE WITH ANY WARRANT BEFORE IT IS SERVED. MARSHALS AND CONSTABLES ARE

ASKED TO EXCHANGE WARRANTS IF THEY ARE UNCOMFORTABLE SERVING A

PARTICULAR TAXPAYER. MARSHALS AND CONSTABLES MUST IMMEDIATELY

EXCHANGE ANY WARRANT INVOLVING A TAXPAYER TO WHOM THEY ARE

RELATED, OR WITH WHOM THEY CURRENTLY HAVE, OR HAVE HAD, A PERSONAL

RELATIONSHIP, IN ORDER TO AVOID EVEN THE APPEARANCE OF IMPROPRIETY. 8. THE TAX COLLECTOR SHALL IMMEDIATELY NOTIFY THE MARSHAL OR CONSTABLE OF ANY COMPLAINTS RECEIVED FROM TAXPAYERS HE/SHE HAS SERVED. 9. THE TAX COLLECTOR RESERVES THE RIGHT TO RECALL ANY WARRANT FROM ANY MARSHAL OR CONSTABLE AT ANY TIME IF THE TAX COLLECTOR BELIEVES SUCH ACTION IS JUSTIFIED. It must be understood at all times that the Marshal or Constable is a

representative of the Tax Collector. If the Tax Collector feels the Marshal or Constable is behaving in an inappropriate manner, or if she does not approve of the manner in which the Marshal or Constable is representing her office, all warrants will be recalled immediately. This shall NOT be construed to imply that the Tax Collector expects marshals and constables to be lenient, overly sympathetic to taxpayers or otherwise less than aggressive in making collections! “Inappropriate” behavior means unprofessional or illegal behavior. Aggressive collection enforcement is not inappropriate behavior. 10. ANY QUESTIONS ABOUT WHAT TO DO OR WHAT NOT TO DO SHOULD BE DIRECTED TO THE TAX COLLECTOR OR ASSISTANT TAX COLLECTOR BEFORE THE ACTIVITY IS BEGUN. No question is too small. Good communication and knowledge of what our expectations are will avoid potential problems in the future.

Date: November 3, 2015 Revised 5/2015

RE: Alias Tax Warrants, November 3, 2015 – January 4, 2016 To:,

By accepting these Alias Tax Warrants for collection, you agree to abide by the collection procedures prescribed by the General Statutes of the State of Connecticut and the policies of the Collector of Revenue, Town of East Hartford as follows:

1. All constables will receive town issued four color/four part numbered receipt books including the following information: taxpayer name, payment date, person making payment, warrant #, method of payment, and constable signature. Please indicate on each receipt the amount paid, if payment was in

full or partial and whether it is cash, check or money order.

2. As an agent of the Town, each constable must have an established Town identification, telephone number with voice mail or an answering machine to enable the taxpayer to communicate and facilitate the constable’s response. A post office box, business cards and separate bank account is recommended.

3. Any warrant not served within thirty days shall be turned back to the Tax Office with the constable

providing the reason for not serving the warrant. (Mail Returned, deceased, etc.)

4. Warrants should be turned in within 10 days of receipt from taxpayer. When turning in a payment on any warrant, you must submit the following: a copy of the warrant, a receipt, a copy of the check or money order, along with the original envelope the payment was received.

5. Any voided receipt is to remain in the receipt book to be turned over to the Tax Office at the end of the

warrant cycle.

6. All payment arrangements, including the collection of statutorily appropriate fees are the responsibility of the constable, while complying with the expiration of warrants.

7. If payment is to be made in the Tax Office by credit card because motor vehicle clearance is needed, the

warrant must be turned back over to the town and the constable then forfeits any collection fees due. If the taxpayer has paid in full and needs clearance they must have a copy of the warrant and a paid receipt.

8. Constables shall notify the Tax Office of any absences which may delay response time to taxpayers. The

Tax Office will collect taxes only on warrants, for any constable that is absent from his/her duties.

9. Once warrants are issued, constables have sixty days from the date of issuance to turn all warrants

back to the town as dictated by C.G.S. sec. 12-162. All remaining payments must be turned over to the Tax Office with the town issued receipt books.

10. Warrants will not be reissued so that the constable may continue the collection enforcement.

11. The Tax Collector may pull or withdraw a warrant at anytime after issue, due to Assessor

corrections, bankruptcies, prior payment arrangements or when it is appropriate.

12. After you have made a demand for payment and the taxpayer does not respond, you have the authority, by statute, to execute wage or bank account levies. Please notify this office before exercising this authority.

ALL WARRANTS EXPIRE IN 60 DAYS FROM DATE OF ISSUE AND MUST BE TURNED BACK IN

TO THE TAX OFFICE on Monday January 4, 2016 at 8:30am.

If more information is required, please feel free to call. Thank You. Received and acknowledged Alias Tax Warrants # 2015-1706 – 2015- 1709 Receipt Book #9001-9200 Date: ______________________________ Witness Signature: ____________________________ Signature: ___________________________________

PROPERTY TAX WARRANT / ALIAS TAX WARRANT Sec.12-162 Connecticut General Statutes To any Marshal of the County of Fairfield, his deputy, or any Constable or Sheriff of the City of Norwalk within said county, Greeting. By the authority of the State of Connecticut you are hereby commanded to collect forthwith from

_____________________________________________________________ of ___________________________________________________________

the sum of $ _______________. In addition to said sum due the City, you are to collect your lawful charges for service of this warrant. The sum listed above is made up as follows:

1. Taxes and accrued interest and lien fees, as shown below. Such taxes were levied on the person or taxpayer listed above by the City of Norwalk upon the following grand lists:

TAX LAID DUE AND PAYABLE ON TAX INTEREST October 1, July 1, _____________ _____________ October 1, July 1, _____________ _____________ October 1, July 1, _____________ _____________ October 1, July 1, _____________ _____________ October 1, July 1, _____________ _____________ October 1, July 1, _____________ _____________

2. The collector’s statutory fee of $6.00 for making out this warrant.

In default of payment of said amount, (1.) you are hereby commanded to LEVY for said tax or taxes, including interest, penalty and charges, upon any goods and chattels of such person or taxpayer, and DISPOSE OF THE SAME as the law directs; and after having satisfied such tax or taxes, including interest, penalty and charges, return the surplus, if any, to him; or (2.) you are to LEVY upon the real estate of such person or taxpayer, and SELL enough thereof to pay such tax and the cost of levy, and give to the purchasor a deed thereof; or, (3.) you are to GARNISHEE the wages due such person or taxpayer from any employer; or, (4.) you shall make DEMAND upon the main office of any Banking Institution, indebted to such person or taxpayer, for that portion of any type of deposit to the credit of, or property held for such person or taxpayer, not exceeding in total value the amount due on such execution, in the same manner as if a wage execution had been entered, in accordance with Section 52-361(a).

3. The collector’s fee of $___________ for execution of levy.

And you are to pay said amount of $ _______________ to the City of Norwalk within ten days of the completion of such service. Any officer unable to serve such warrant shall, within sixty days after the date of issuance, return such warrant to the collector, and in writing state the reason it was not served. Dated at Norwalk, Connecticut, this ________ day of _____________, 2016. ___________________________________________ Lisa Biagiarelli, CCMC, Esq., Tax Collector

KEVIN McNEILL

CONNECTICUT STATE MARSHAL, FAIRFIELD COUNTY P O BOX 2107 BELDEN STATION

NORWALK CT 06852 203 847 1792

DEMAND ON JUDGMENT FOR ALIAS TAX WARRANT

Date: March 8, 2016 PLAINTIFF: CITY OF NORWALK vs DEFENDANT: , LLC. Amount of Judgment: $ 4,750.52 due to City * (w/ interest through 3.31.2016 ) Service of Warrant: $ 30.00 Copies: 2.00 Endorsement: .80 Travel: 5.80 Marshal’s Fee: 15% $718.37

TOTAL AMOUNT OF FEES, shown above = $ 756.97 * due to Marshal

TOTAL AMOUNT DUE: $ 5,507.49 ( through 3/ 31/ 2016 ) * Interest and fees are subject to change

Please make check payable to KEVIN McNEILL, TRUSTEE Mail to: PO Box 2107, Belden Station Norwalk CT 06852 Attest: __________________________________________

TAX WARRANT BANKING INSTITUTION: _____ Bank __________________ __________________ Attn: Levy Compliance Dept. LEVYING MUNICIPALITY: Town of ______________, Connecticut __________________, Tax Collector DELINQUENT TAXPAYER(S): __________________ __________________ __________________ Acct#: __________________

SS#: __________________

TOTAL TAXES/FEES DUE: $ _______ as of _________, 2009 By authority of Connecticut General Statutes §§ 12-135, 12-155, 12-162, 12-166, and 52-350e(a)(1), demand is hereby made by the Tax Collector of the above-named municipal entity upon you, pursuant to Connecticut General Statutes § 52-367b, to remove from the account (from any bank branch) of the above-named debtor(s) nonexempt funds not exceeding the amount of tax indebtedness stated above, before your midnight deadline as defined in Connecticut General Statutes § 42a-4-104. You shall forthwith mail copies of this warrant and the exemption claim form attached hereto, postage prepaid, to the above-named debtor(s) and hold the amount removed from the account for fifteen days from the date of the mailing. Upon receipt of a notice from the debtor(s) of intent to claim an exemption, you shall within two business days send both this original warrant and the exemption claim to the Clerk of the Superior Court (at the address on the exemption form) and send copies of both to the undersigned, and continue to hold the amount removed from the account for 45 days or until a court order is received regarding disposition of the funds, whichever occurs earlier. If no claim of exemption is received within fifteen days of the mailing to the debtor(s) of the warrant and exemption claim form, you shall forthwith release the amount removed from

the account payable to “Pullman & Comley, Trustee,” and send the same to Adam J.

Cohen, Esq., Pullman & Comley, 850 Main Street in Bridgeport, CT 06601. TAX COLLECTOR, TOWN OF ____________ By: ____________________________________ Adam J. Cohen, Esq. date Municipal Counsel (203-330-2230)

EXEMPTION CLAIM FORM

BANK EXECUTIONJD-CV-24a Rev. 4-97

C.G.S. 31-58(j), 52-321a, 52-350a, 52-352b, 52-361a

52-367b, 29 U.S.C. 206(a)(1)

STATE OF

CONNECTICUT

SUPERIOR

COURT

NAME AND ADDRESS OF TAX DEBTOR OR ATTORNEY (To be completed by plaintiff)

TO: NOTE: NO EXISTING CIVIL

JUDGMENT

MUNICIPAL TAX WARRANT PER

C.G.S.

SECTIONS 7-328(a), 12-135, AND 12-162

SECTION I (To be completed by plaintiff)

�Judicial

District

Housi

ng

Sessi

on G.A. No.

NAME AND ADDRESS OF COURT (No., Street, Town and Zip Code)

NAME OF TAX DEBTOR DOCKET NO.

N/A (municipal tax warrant)

SECTION II (To be completed by banking institution - see instructions on page 2)

NAME AND ADDRESS OF BANKING INSTITUTION TO WHICH EXEMPTION CLAIM (IF ANY) IS TO BE RETURNED DATE OF MAILING TO TAX DEBTOR

DESCRIPTION OF ACCOUNT(S) AND AMOUNT(S) REMOVED PURSUANT TO EXECUTION

SECTION III NOTICE TO TAX DEBTOR

As a result of your tax delinquency, the attached execution has been issued against funds deposited by you in the banking institution named above. In compliance

with this execution, the banking institution has removed from the account(s) enumerated above the amount of money indicated above.

THE MONEY IN YOUR ACCOUNT(S) MAY BE EXEMPT FROM EXECUTION - The money in your account(s) may be protected from execution by state statutes or

by other laws or regulations of this state or of the United States. A checklist and a description of the exemptions established by law are set forth on page 2.

HOW TO CLAIM AN EXEMPTION ESTABLISHED BY LAW - If you wish to claim that the money in your account(s) is exempt by law from execution, you must fill

out and sign before a proper official the Affidavit of Claim of Exemption below and mail or deliver this exemption claim form to the banking institution at the above address. This

form must be received by the banking institution no later than 15 days from the DATE OF MAILING TO THE TAX DEBTOR indicated above.

Upon receipt of this form the bank will forward it to the Superior Court and the court clerk will notify you and the tax creditor of the date on which a hearing will be held by

the court to determine the issues raised by your claim.

SECTION IV AFFIDAVIT OF CLAIM OF EXEMPTION ESTABLISHED

BY LAW

I, the tax debtor named above, hereby claim and certify under the penalty of false statement that the money in the above account(s) is exempt by law from execution as

follows:

ACCOUNT NUMBER DESCRIBE CLAIMED EXEMPTION ESTABLISHED BY LAW

AMOUNT CLAIMED TO BE EXEMPT

ACCOUNT NUMBER DESCRIBE CLAIMED EXEMPTION ESTABLISHED BY LAW

AMOUNT CLAIMED TO BE EXEMPT

Additional sheet(s) attached hereto and made a part hereof (if necessary).

SIGNED (Individual attorney or pro se party)

xDATE

SIGNED

STATE OF CONNECTICUT, COUNTY OF

} SS

COMPLETE MAILING ADDRESS OF TAX DEBTOR SUBSCRIBED AND SWORN TO BEFORE ME THIS

DAY OF , 20

TELEPHONE NO. SIGNED(Notary Public, Commissioner of Superior Court)

X

CHECKLIST AND DESCRIPTION OF EXEMPTIONS ESTABLISHED BY LAW

1. Public Assistance payments and any wages earned by a public assistance recipient under an incentive earnings or similar program. (C.G.S. 52-352b(d))

2. Health and disability insurance payments. (C.G.S. 52-352b(e))

3. Workers’ Compensation, social security, veterans and unemployment benefits. (C.G.S. Sec. 52-352b(g))

4. Court approved payments for child support. (C.G.S. 52-352b(h))

5. Any assets or interests of tax debtor in, or payments received by the tax debtor from, a plan or arrangement described in C.G.S. 52-321a. (C.G.S. 52-352b(m))

6. Alimony and support, other than child support, but only to the extent that wages are exempt from execution under section 52-361a.* (C.G.S. 52-352b(n))

7. An award under a crime reparations act. (C.G.S. 52-352b(o))

8. All benefits allowed by any association of persons in this state towards the support of any of its members incapacitated by sickness or infirmity from attending to his usual business; and all monies due the debtor from any insurance company upon any insurance policy issued on exempt property, to the same extent that the property was exempt. (C.G.S. 52-352b(p), (q))

9. Any interest of the tax debtor in any property not to exceed in value one thousand dollars. (C.G.S. § 52-352b(r))

10. Irrevocable transfers of money to an account held by a bona fide nonprofit debt adjuster licensed pursuant to sections 36a-655 to 36a-665, inclusive, of the general statutes for the benefit of creditors of the tax debtor. (C.G.S. 52-352b(u))

11. There may be other laws or regulations of this state or of the United States which set forth additional exemptions.

* The following is that part of C.G.S. 52-361a which denotes what portion of wages is exempt from execution:

The maximum part of the aggregate weekly earnings of an individual which may be subject to levy or other

withholding for payment of a judgment is the lesser of (1) twenty-five percent of his disposable earnings for that

week, or (2) the amount by which his disposable earnings for that week exceed forty times the higher of (A) the

minimum hourly wage prescribed by Section 6(a)(1) of the Fair Labor Standards Act of 1938, U.S.C. tit. 29, Section

206(a)(1), or (B), the full minimum fair wages established by subsection (j) of Section 31-58, in effect at the time the

earnings are payable.

C.G.S. 52-350a(4) defines “disposable earnings” as that part of the earnings of an individual remaining after the

deduction from those earnings of amounts required to be withheld for payment of federal income and employment

taxes, normal retirement contributions, union dues and initiation fees, group life insurance premiums, health

insurance premiums, federal tax levies, and state income tax deductions authorized pursuant to C.G.S. 12-34b.

INSTRUCTIONS

TO BANKING INSTITUTION 1. Complete section II of this form and

send 2 copies of this form and the bank execution form to the tax debtor pursuant to section 52-367b of the General Statutes.

2. If this claim of exemption is

returned completed, fill out section V of this form and mail, within two business days, to the issuing clerk’s office at the address of court indicated on the front side . See additional instructions on the bank execution form.

TO CLERK

1. Attach this form to each bank execution issued in a civil or family matter against a tax debtor that is a natural person.

2. Deliver the execution along with this form to the tax creditor requesting the execution.

3. If tax debtor completed and returns this form claiming an exemption, enter the appearance of the tax debtor with address set forth on page 1.

4. Set matter down for short calendar hearing. 5. Complete section VI below. 6. Send file-stamped copy of this form to tax debtor and tax

creditor. 7. After hearing, send copy of any order entered to the bank

institution.

SECTION V (To be completed by banking institution upon return of exemption claim form) DATE CLAIM RECEIVED DATE MAILED TO COURT NAME OF BANK OFFICER TELEPHONE NO.

SECTION VI NOTICE TO TAX DEBTOR AND TAX CREDITOR

The assets in dispute are being held for (1) forty-five days from the date the exemption claim form was received by the banking institution designated on the front of this form or (2) until disposition is ordered by the court at a hearing to be held at short calendar on the date set forth below, whichever occurs earlier. DATE OF HEARING TIME OF HEARING

A.M. P.M.

SIGNED (Assistant Clerk) DATE SIGNED

ORDER AFTER HEARING

The Court/Magistrate, having held a hearing to determine the issues raised by this claim, hereby orders that:

SIGNED (Judge/Magistrate) DATE SIGNED

JD-CV-24a(EL) (page 2) Rev. 4-97

Demand

Wage/garnish

UCC1 Liens 12-195a-g

• Simple online filing with Secretary of State

• Important to detail collateral information; grand list, description and amount due

• Foreclosure of lien

• Businesses exchange hands from one owner to the next – same equipment - foreclosure

• Becomes secured once filed; may change status of bankruptcy claim

• Difficult to obtain loan from banking institution

February 23, 2016

In reviewing our past due personal property accounts, your account has come to our attention as being

past due for a number of years and for a high dollar amount.

We have turned your account over to collection by a marshal. We have filed UCC -1 liens against your

account. We send demands for payment at least twice yearly, as well as bills twice yearly. Your

account still remains unpaid.

Please be advised that we will be placing a notice in the local newspaper identifying your account as

outstanding.

The published notice will be considered a statutory levy on your property. We will indicate the

number of years in arrears, and the amount due. This is being done in an effort to compel you to bring

your account current, and to allow us to take subsequent collection enforcement action.

If you have questions, please call or email us.

The total due through the end of February, 2016 is _______________________.

Cynthia D Haith, CCMC

Delinquent Tax Collector

(203) 854 - 7932 [email protected]

Al C Palumbo Jr, CCMC

Assistant Tax Collector

(203) 854 – 7733 [email protected]

Notice of Jeopardy Acceleration

C.G.S § 12-163(b) Dear Taxpayer: After exercising due diligence, it has been determined that the collection of taxes normally due on July 1, 2016 will be jeopardized by delay for any one or more reasons indicated: 1) prior installments already past due 2) alias tax warrant issued 3) bills/demands returned by post office 4) advised of inability or unwillingness to pay 5) lawsuit/foreclosure/tax sale already underway 6) moving 7) business closing Therefore, collection on the attached Motor Vehicle / Personal Property Record(s) will commence pursuant to C.G.S. §12-163.


C.G.S § 12-163(b) Dear Taxpayer: After exercising due diligence, it has been determined that the collection of taxes normally due on July 1, 2016 will be jeopardized by delay for any one or more reasons indicated: 1) prior installments already past due 2) alias tax warrant issued 3) bills/demands returned by post office 4) advised of inability or unwillingness to pay 5) lawsuit/foreclosure/tax sale already underway 6) moving 7) business closing Therefore, collection on the attached Motor Vehicle / Personal Property Record(s) will commence pursuant to C.G.S. §12-163. .


C.G.S § 12-163(b) Dear Taxpayer: After exercising due diligence, it has been determined that the collection of taxes normally due on July 1, 2016 will be jeopardized by delay for any one or more reasons indicated: 1) prior installments already past due 2) alias tax warrant issued 3) bills/demands returned by post office 4) advised of inability or unwillingness to pay 5) lawsuit/foreclosure/tax sale already underway 6) moving 7) business closing Therefore, collection on the attached Motor Vehicle / Personal Property Record(s) will commence pursuant to C.G.S. §12-163.


C.G.S § 12-163(b)

Dear Mayor Leclerc, After exercising due diligence, it has been determined that the collection of taxes normally due on July 1, 2016 from taxpayers listed below will be jeopardized by delay for any one or more reasons indicated: 1) prior installments already past due 2) alias tax warrant issued 3) bills/demands returned by post office 4) advised of inability or unwillingness to pay 5) lawsuit/foreclosure/tax sale already underway 6) moving 7) business closing Therefore, collection on the following people will commence pursuant to C.G.S.§12-163.

Owner:_________________ Address:_______________ Tax Type: ____M/V ____PP

Reason code: 1 2 3 4 5 6 7 other:______________________

Owner:_________________ Address:_______________ Tax Type: __X_ M/V ___PP
















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Personal Property

Assessor to Collector

• Property Discovery• Adds to grand list = More revenue

• Notify Business• Assessment notices

• Bill, Delinquent, Demand = Enforcement

• Adjustments – Corrections• Increase or decrease revenue

• Accuracy in grand list and receivables

• Flow of communication between your

municipal departments• Assessor, Building, Finance, Purchasing

Assess it!

Collect it!

Documents

PERSONAL PROPERTY ASSESSOR TO ZERO BALANCE DUEct-tax.org/pdf/2016 PERSONAL PROPERTY.pdf2. 12-41(c) a: Property to declare but not limited to. LB b: Not public record. 3. 12-41(d):