Each assessor, member of the board of assessment appeals, selectman, committee or collector, who does any unlawful act or omits to do any necessary act connected with the levy, assessment or collection of any tax, shall forfeit fifty dollars to the person aggrieved thereby, to be collected by such person in an action on this statute; and each collector who charges or receives any illegal fees shall, in addition to said sum of fifty dollars, also forfeit double the amount of such illegal fees to the person aggrieved, to be collected as aforesaid.
(1949 Rev., S. 1851; P.A. 95-283, S. 61, 68.)
History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.
Plaintiff taxpayers could not recover penalty against members of board of assessors whose assessment had been held illegal as they did not prove they were “aggrieved”, i.e. injuriously affected in their property or other legal rights. 5 Conn. Cir. Ct. 193.