Planning and Development Committee
AN ACT CONCERNING RECEIPT BY ELECTRONIC MAIL OF MUNICIPAL TAX BILLS
SUMMARY: Under existing law, local tax collectors mail or hand to each person owing taxes a (1) bill for current taxes and (2) statement of the year and amount of any back taxes due. This act allows them to send the bill and statement by email, as long as the:
1. taxpayer consents in writing to receive them electronically and
2. community imposing the tax (a) posts its email address on its website and (b) establishes procedures to ensure that any such taxpayer receives the bill and statement and is provided the community's return email address.
EFFECTIVE DATE: October 1, 2011, and applicable to assessment years starting on or after October 1, 2011.
OLR Tracking: RP: VR: CR: ts