(A) Fees. The fee of collectors for issuing an alias tax warrant and upon the levy and sale of real or personal property are set forth in the general statutes.
(B) Reasonable and necessary costs or expenses. All other reasonable and necessary costs or expenses for necessary advertising, postage on notices and reasonable sums paid town clerks or other persons for examining records to ascertain encumbrances upon property sold, for preparing notices at the direction of the Collector, for drafting Collector's deeds, for attorney's fees, for all costs incurred by the city in defending any civil action brought as a result of a tax sale or an alias tax warrant or which seeks to enjoin or declare unlawful any tax sale or alias tax warrant, for the services of auctioneers, clerks and other persons retained to assist the Collector in conducting the tax sale and for any other fees and expenses incurred, shall be added to the fees permitted by the general statutes. All fees and additions provided for by this section shall be paid by the delinquent taxpayer or as provided in the general statutes.
(C) Fees and costs payable to city for the collection of delinquent taxes on personal property. In the institution of proceedings by the city to enforce collection of any delinquent tax on personal property from the owner of the property, through:
(1) Levy and sale with respect to any goods or chattels owned by the person;
(2) Enforcement of a lien, established and perfected in accordance with the general statutes, upon any such goods or chattels; or
(3) Any other proceeding in law in the name of the city for purposes of enforcing the collection, the person shall be required to pay any court costs, reasonable appraiser's fees or reasonable attorney's fees incurred by the municipality as a result of and directly related to the levy and sale, enforcement of lien or other collection proceedings.
(D) The word "tax" as defined by the general statutes. As set forth in the general statutes, unless the context otherwise requires, the word TAX shall include each property tax and each installment and part thereof due to the city, as the tax may have been increased by interest, penalties, fees and charges, including collection fees of a collection agency and attorneys' fees; provided, the attorneys' fees shall be limited to those ordered by the court in any court action or proceeding brought to recover the tax.
(E) Authority of the Collector to collect taxes together with all interest, penalties, fees and charges. The Collector may collect any tax at any time by authority of any present or future legislation providing for the collection of any tax and the Collector may photostat the receipted bills of the collected taxes. The Collector shall, within a reasonable period after each unpaid tax, or the first installment thereof in case installment payments have been authorized, has become due and payable, proceed to collect the tax as it has been increased by interest, penalties, fees and charges and shall, when collection has been made, pay the same, together with all interest, penalties, fees and charges to the Director of Finance. The obligation, to collect shall be exclusive of each:
(1) Lawful abatement;
(2) Lawful deduction because of a correction which has been made under the provisions of any legislation providing for corrections of taxes;
(3) Uncollectible tax which has been lawfully transferred to the suspense tax book as set forth in the general statutes;
(4) Uncollectible tax removed as set forth in the general statutes; and
(5) Uncollectible tax removed from the rate bills as set forth in the general statutes.
(Ord. passed 5-24-2004)