The Waterbury Democrat., 1945-06-21

Waterbury ranks 37th among TIT cities of populations of 50,000 or more, having notably low tax de- linquencies. it has been revealed by the report of Dun & Bradstreet, Inc. The city's percentage of taxes un- collected, in ratio to it's 1914 levy was but 1s per cent, the report discloses
 City tax authorities revealed to- day that a total of $104,811.39 re- mained uncollected among the 1914 collection at the close of the year thus comprising a grand total un- collected, as of that date, of s46O,- 387 The latter figure is prior years delinquences.
 The median percentage of year end delinquencies for 15O cities, among the TIT reporting (and in- cluding Waterbury, was 39 per cent during 1914 as compared to AT per cent in 1943. Indicative of the effect of war -booms on tax collec- tions is revealed when 1t is noted that in 1889 the median then was 9:S per cent and back in 1888 was 2635 per cent
 Contributing Factors
 Applicable to this city, as well as to the ma jority throughout the na- ton, is the findings of the con- pany's survey, namely. that many factors have contributed to the re- duction in current delinquency to the lowest level on record. Gen. ters of industry. such as Waterbury, which by 1899 had made only par tial recovery from the depression now are enjoying full employment Property owners have not only acquired greater capacity to pay taxes, but have the inducement of income tax deductions to urge them to make more regular payments In many instances (although this has not applied too heavily to Waterbury,, chronically tax delin- quent property has become income producing, or has increased in mar ket value, and owners have been encouraged to clear up their ar rears and keep their payments cur rent.
 Tax collectors, too, it has been found, have become more vigorous" in their application of enforcement procedures, with the result that large amounts of non-paying prop critics have been removed from the tax rolls
 This latter has been particularly true of Waterbury. City authorities have installed a concentrated and systematic form of delinquent tax collections through the medium of letters, personal contact and. as nnal measures, warrant proceedings. Since December 1914 delinuuent collections, particularly old-age and sewer collections, have run into thousands of dollars.
 Reductions
 Since 1930 the majority of cities Of 5O.0OO population and over have consistently reduced their year-end delinquencies. Waterbury has fol- lowed this course, also the survey shows, and even has proven to be among the better examples. The following percentages show the city's tax-delinquency percent age for the past number of years: 1930-11.1 percent 1933-2i.7 per. cent; 193t165 per cent; 1936-6.5 per cent: 1937-5.9 percent; 193s- 70 percent dhe period of the sec- ond recession within the depression years) 1s39-4.7 percent; l94o-3.4 percent; 194l-2.4 per cent; 1s42- 70 percent; 1943-1.9 percent and l994-1.8 percent.
 Ratio of Collections
 Waterbury's 1924 ratio of 994 percent of taxes collected as to levy remained on a normal level of budget estimating and computa- tiOn. as compared with prior years.
 Since 1940 the following have been the city's ratio of total collec- tions to the years levy: 194O- 1921; 1941-101.0; 1942-99.6: l943 -89.5 and 1944-99.4.
 In Judging similar statistics for other cities of populations of over 50,000. the Dun & Bradstreet firm concludes the following: Not for many years has the average city had what could properly be called normal total collections. For several years following 1929 they were sub- normal as both current and delin- quent collections declined. By 1884, when current collections again turned upward, large amounts of uncollected taxes had accumulated. This rise in current collections was accompanied by a gradual thawing Of frozen accumulations of ar- rears. resulting in 10 years through out 1944 of abnormally high coI- lections. The length of this period may be attributed to the impetus by the war-poom."
 The results have depended Gas in Waterbury, on such factors as, the size of the original accumula- tion of arrears, the nature of the delinquent property; the rapadity and extent of the city's recovery