The Waterbury Democrat., 1939-08-30
LEGAL ADVERTISING

collected at the time such licenses, permits or certificates are issued, by the departments or other agencies issuing them. Other charges due the city shall also, so far as practicable, be collected at the time the services are rendered or the liabilities ac- crue, by the departments or officerS rendering the services or assessing the charges, or otherwise giving rise to the liabilities in favor of the city. In all other cases, except of taxes lnd special assessments, such de- partment or officer shall forthwith render bill or account to the per- son liable for the amount due and furnish copy of such bill or ac- count to the comptroller and one to the treasurer.
 Sec. 152. Notices of Charges due The tax collector shall give public notice daily, for at least fifteen days, before each date on which taxes become due and payable, and as promptly as possible after the re- ceipt of general and old age assis- tance tax rolls shall give personal notice to each taxpayer with de- mand for immediate payment, of all amounts due from him, in payment of taxes and special assessments. He shall, likewise, give personal notice prior to the due date there of, the amount due and pay able under each separate special as- sessment or instalment thereof, to- gether with the interest on any de- ferred instalments to the due date for which the notices are rendered; but personal notice shall not be con- strued as essential to liability for payment of any debt or charge hereunder.
 Sec. 1853. Active Measures for Col lection to be taken. The tax collec- tor shall maintain a continuous in- spection of all taxes, special assess ments and other debts and charges due the city, and shall actively take all such legal means as are neces- sary to effect their collection, with all interest, penalties, costs and fees allowed by law as by further de- mands for payment by public notice, by personal notice, or in person; by attachment against any personal property of the debtor that can be found; by filing and foreclosure of liens; by warrants of arrest; or by any combination of such means and any other means authorized by law or this charter, as he may deem most effective.
 Sec. 154. Means of Enforcing Pay ment of Charges Other than Taxes And debts and charges due the city, in addition to taxes and special as- sessments, which remain unpaid for more than thirty days after they are billed or otherwise become due and payable, shall be subject to all the means of enforcing payment pre- scribed for taxes by law or this charter. Charges secured by liens against real property hereunder shall be subject to the same rules as taxes on real property, and charges not SO secured to the same rules as taxes on personal property.
 Sec. 155. Payment under Protest. Any person may pay under protest to the tax collector any taxes or other charges, by specifying in writ ing signed by him at the time of payment, the grounds of such pro- test. The tax collector shall record the protest on his records and on the receipt given. The person so paying under protest may, within thirty days after payment and not afterwards, sue the city for the amount paid, and recover judgment therefor if the charge Is shown to be illegal for the reasons shown in such protest.
 Sec. 156. Return and Publication of Delinquent Taxes. The tax col- lector shall maintain a current rec ord of all amounts due the city from each person who owes the city money on any account. Such records shall be subject to continuous con- trol and check by the city treasurer and shall be balanced with the con- trol accounts of the city comptrol- Ter not less often than once every three months. On or before the thirtieth day of September in each year, the tax collector shall prepare a list of all persons wno are indebt- ed to the city for obligations due on or before the first of August preced- ing, with the amounts of such in- debtedness, and shall furnish copy of such list to the city clerk. the comptroller, the treasurer, the per- sonnel director and the city man. ager. The city clerk shall cause such list to be published in the official newspaper within five days after its receipt by him.
 Sec. 157. Shut-off of Water to En- force Payment of Water Rents. In case of any water rents remaining unpaid thirty days after their due dates, in addition to other means of enforcing collection, the water sup ply shall be shut off and service discontinued until payment of all delinquent charges for the water service and a suitable fee to cover the cost of shutting off and restor- ing the service. The superintendent of water, on certification from the tax collector of the water rents so delinquent, shall see to the carry ing out of this requirement.
 Sec. 158. Penalties for Nonpay- ment. When any water rents, special assessments or othed debts and charges become delinquent by non- payment within thirty days after their due dates, there shall become due and payable, in addition to the principal and all interest accrued, of the amount originally so payable a penalty of one per cent thereon and an additional penalty of one per cent shall accrue for each fur ther period of three months during which the water rent or other charge remains unpaid. together with interest at six per cent per an- mum from the date of delinquency No amount of any payment shall be credited to the principal of any ac- count unless all penalties and inter- est accrued to the time of such pay ment shall be first satisfied in full.
 Sec. 159. Release of Liens. The tax collector and the corporation