The collector of town taxes in each town shall report to the town clerk and assessor all property liable to assessment therein which is not assessed, or is assessed to wrong parties, as soon as such fact comes to his knowledge, and the town clerk shall make a proper memorandum thereof, to be kept in his office for the use of the board of assessors of such town.(1949 Rev., S. 1821; P.A. 13-276, S. 16.)History: P.A. 13-276 required collector to report to both town clerk and assessor.
Connecticut Legal Code
§ 12.138
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_204.htm#sec_12-138· Version 2026