Monday, Tuesday, Wednesday: 8:30 am - 5:00 pm
Thursday: 8:30 am - 6:00 pm
Friday: 8:30 am - 12:30 pm
Notice is hereby given to the taxpayers of the City of Derby that Personal Property Taxes, and the first half of Real Estate Taxes on the October 1, 2016 Grand List are due and payable July 1, 2017. You have until August 1, 2017 to pay these taxes without penalty. ALL TAXES become delinquent August 2, 2017 and will be subject to interest from July 1, 2017 at the rate of one and one half percent per month. *** Motor Vehicle Tax Bills are NOT due at this time until the state budget gets approved. This website will be updated at that time. There will still be a 30 day grace period to pay. Failure to receive a bill does not invalidate the tax or any interest accrued. The Derby Tax office is located at 1 ELIZABETH STREET and will be open: Monday through Wednesday 8:30 am - 5:00 pm, Thursday 8:30 am - 6 pm, and Friday 8:30 am - 12:30 pm.
A Tax Collector does not have the authority to waive the interest due on a delinquent tax. The office of the Tax Collector must adhere strictly to procedures set out in the Connecticut General Statutes. Municipalities have no power of taxation other than those specifically given by the Statutes. New Britain vs. Mariners Savings Bank, 67 Conn., 528, 532 and State Ex-rel Feign vs. Raacke, 32 Conn. Sup. 237,240.)
The power to prescribe or dispense with conditions, means and methods in assessment, levy, and collection of taxes lies clearly in the General Assembly (Daly vs. Fisk, 104 Conn. 579, 584). Since the General Assembly has not granted tax collectors the discretion to waive interest charges, no such authority exists.
It is clear from the Statutes of the State of Connecticut that whether or not a taxpayer receives a bill for his taxes is irrelevant to the issue. As a matter of law, the taxpayer became liable to the Town for the tax installment due and payable on July 1st. That liability is neither created by nor dependent upon receipt of a tax bill. Therefore, the failure to receive such bill does not relieve the taxpayer of the requirement to pay the statutory required interest on his late payment.
A demand (bill) by the Collector is not necessary to make the property tax due; it is not a condition precedent to the duty of the taxpayer to pay (Goddard vs. Town of Seymour, 1862, 30 Conn.304). The duty rests with the taxpayer to pay, not with the Collector to demand. As a matter of law, the interest which became due after August 1st became a part of the tax due. The Collector is required as a matter of law to apply the amount paid first to the statutory interest and last to principal; he has no discretion in the matter.