1. PERSONAL PROPERTY ASSESSOR TO ZERO BALANCE DUE
Presented by:
Cynthia Haith, CCMC Norwalk
Iris Laurenza, CCMC East Hartford
Kevin McNeill, State Marshal
Brian Smith, CCMA II East Hartford
CTx Spring 2016
45th Annual Conference
March 17, 2016

5. 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

6. 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 a
Withholding payments to vendors (b) Ordinance

7. Enforcement Continued…..
Alias Tax Warrant
Bank Executions b
Personal Property Tax Lien
(UCC1) a-g
Jeopardy Collection
Collection Agencies and Attorneys

8. Building permits
Building

9. Building
Building

10. Health
Health

12. Vendor
Vendor

13. 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

19. AFFIDAVIT OF CLAIM OF EXEMPTION ESTABLISHED BY LAW
EXEMPTION CLAIM FORM
BANK EXECUTION
JD-CV-24a Rev. 4-97
C.G.S (j), a, a, b, a
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), , AND
SECTION I (To be completed by plaintiff) 
Judicial
District
Housing
Session
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
Additional sheet(s) attached hereto and made a part hereof (if necessary). x
SIGNED (Individual attorney or pro se party)
DATE 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

22. Demand
Wage/garnish

23. UCC1 Liens 12-195a-g Foreclosure of lien
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

30. 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!