2023 Connecticut General Statutes
Title 12 - Taxation
Chapter 204 - Local Levy and Collection of Taxes
Section 12-130a. - Training, examination and certification of municipal tax collectors.
(a) There shall be established a committee for the purpose of developing and maintaining a program and procedures for the training, examination and certification of tax collection personnel, appointed by the Secretary of the Office of Policy and Management and consisting of seven members, six of whom shall be voting members who shall serve without pay and shall be appointed initially as follows: Two members for two-year terms; two members for four-year terms; and two members for six-year terms. At least one member shall be from a municipality with a population of more than fifty thousand, and at least one member shall be from a municipality with a population under ten thousand. The Secretary of the Office of Policy and Management shall thereafter appoint two members every two years for six-year terms. The seventh member shall be an employee of the Office of Policy and Management, who shall serve as a voting member of the committee. The seven voting members of the committee shall have demonstrated competence in tax collection practices in Connecticut. Said committee shall (1) elect its own chairman, (2) adopt regulations, in accordance with the provisions of chapter 54, for the training, fees and examination of tax collection personnel, including, but not limited to, standards for the certification and recertification of tax collectors, and (3) on or after May 27, 2022, amend such regulations to ensure that such training and examination is readily available online or at various locations throughout the state. Such regulations may include requirements for any type of training or experience, or combination thereof, the committee deems appropriate.
(b) Any person may participate in training courses on tax collection practices prescribed by said committee and upon completing such training courses and successfully completing any examination prescribed by said committee, shall be recommended to the Secretary of the Office of Policy and Management as a candidate for certification as a certified Connecticut municipal collector. The Secretary of the Office of Policy and Management shall certify any qualified candidate recommended by said committee as a certified Connecticut municipal collector and may revoke, suspend or deny such certification or recertification for sufficient cause as said secretary may determine. Said secretary may certify a candidate who has not completed such training courses provided such candidate has experience in tax collection practices in Connecticut to such extent, as determined by said secretary, to make it unnecessary to complete such training courses, and provided further such candidate shall be required to successfully complete any examination prescribed by said committee. Such certification shall be valid for five years from the date of issuance or until regulations are adopted pursuant to subsection (a) of this section, whichever is later.
(P.A. 79-455, S. 1, 2; 79-610, S. 3, 47; P.A. 88-63; P.A. 96-30, S. 1, 2; P.A. 99-100, S. 1, 2; P.A. 06-88, S. 1; P.A. 22-122, S. 3.)
History: P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 88-63 made technical changes and substituted 50,000 population for 100,000 population as basis for member's qualification in Subsec. (a); P.A. 96-30 amended Subsec. (a) by adding an employee of the Office of Policy and Management to the committee as a nonvoting member, effective May 2, 1996; P.A. 99-100 amended Subsec. (a) to include standards for certification and recertification of tax collectors and amended Subsec. (b) to make certification valid for five years, effective July 1, 1999; P.A. 06-88 amended Subsec. (a) to remove committee from within the Office of Policy and Management, delete requirement that seventh member be knowledgeable re property tax collection practices, require committee to recommend standards for tax collector certification and transfer authority to adopt regulations from committee to the Secretary of the Office of Policy and Management, and amended Subsec. (b) to expand duties of said secretary re tax collectors to include revocation, suspension or denial of certification or recertification and insert provision re adoption of regulations pursuant to Subsec. (a), effective July 1, 2006; P.A. 22-122 amended Subsec. (a) by providing that committee member employed by Office of Policy and Management shall serve as voting member, designated committee's duty to elect chairman as Subdiv. (1), deleted provisions re recommended standards and regulations re training, fees and examination of tax collection personnel, added Subdiv. (2) re regulations re training, fees and examination of tax collection personnel, Subdiv. (3) re regulations re availability of training and examination and provision re training and experience requirements committee deems appropriate, and made technical and conforming changes, effective May 27, 2022.
