"To a state marshal of the County of ...., or any constable of the Town of .... Greeting: By authority of the state of Connecticut you are hereby commanded to collect forthwith from .... of .... the sum of .... dollars, the same being the amount of a tax or water or sanitation charges, with interest or penalty and charges which have accumulated thereon, which tax was levied or which water or sanitation charges were imposed by (insert name of town, city or municipality laying the tax or imposing the water or sanitation charges) upon (insert the real estate, personal property, or both, as the case may be,) of said .... as of the .... day of ..... (In like manner insert the amount of any other property tax or other water or sanitation charges which may have been levied or imposed in any other year, including interest or penalty and charges which have accumulated thereon). In default of payment of said amount you are hereby commanded to levy for said tax or taxes or such water or sanitation charges, including interest, penalty and charges, hereinafter referred to as the amount due on such execution, upon any goods and chattels of such person and dispose of the same as the law directs, notwithstanding the provisions of subdivision (10) of section 52-352b, and, after having satisfied the amount due on such execution, return the surplus, if any, to him; or, except as otherwise provided in section 12-162, you are to levy upon the real estate of such person and sell such real property pursuant to section 12-157, to pay the amount due on such execution; or you shall, in accordance with the provisions of section 12-162, make demand upon the main office of any financial institution indebted to such person, subject to the provisions of section 52-367a or 52-367b, as if judgment for the amount due on such execution had been entered, for that portion of any type of deposit to the credit of or property held for such person, not exceeding in total value the amount due on such execution; or you are to garnishee the wages due such person from any employer, in the same manner as if a wage execution therefor had been entered, in accordance with section 52-361a.
Dated at .... this .... day of .... A.D. 20.., Tax Collector."
"To (insert name of financial institution): In accordance with Section 12-162 of the General Statutes of the State of Connecticut, you are hereby commanded to report to (insert name of town or serving officer), at the address or facsimile number specified in this request, whether the financial institution is indebted to the taxpayer or taxpayers listed in this request."
Conn. Gen. Stat. § 12-162
(1949 Rev., S. 1843; 1963, P.A. 642, S. 8; 1967, P.A. 123, S. 2; 1969, P.A. 331; 472; P.A. 77-459, S. 1, 2; P.A. 82-161, S. 1, 2; P.A. 83-581, S. 29, 40; P.A. 91-350 , S. 1 ; P.A. 95-228 , S. 6 , 15 ; P.A. 96-180 , S. 23 , 166 ; P.A. 00-99 , S. 41 , 154 ; P.A. 01-195 , S. 17 , 181 ; P.A. 05-135 , S. 2 ; P.A. 07-95 , S. 4 ; 07-111 , S. 1 .)
Under old law, collector may collect under his rate bill after year for which appointed, though another tax laid and collector appointed. 10 C. 146. Liable for levying on property in one town and posting and selling it in another. 11 Conn. 472 . Tax illegally assessed paid under compulsion may be recovered. 24 C. 89 ; 30 Conn. 395 ; 35 C. 563 . If inseparable portion of assessment is illegal, the whole is illegal. Id., 573. Mandamus lies against negligent collector, notwithstanding there is a remedy on the bond or by execution. 48 Conn. 145 . Running of interest not suspended by appeal from board of relief. 72 Conn. 599 . Payment of collector by permitting him to deduct amounts from collections. 74 C. 397. Present statute authorizing alias tax warrant constitutional. 106 Conn. 230 . Cited. 112 Conn. 318 . Warrant issued before amount of taxes determined does not justify sale to collect them. 121 Conn. 250 . No provision within section authorizes use of a tax warrant, issued by tax collector, to protect fixtures and other material of historic value; sovereign immunity cannot be invoked to justify failure of a town to follow procedures prescribed by section for collecting delinquent taxes. 71 CA 438.
See Sec. 12-135 re execution of tax warrants.