If any trustee or trustees, guardian or conservator, whose duty it is to make such return or cause the same to be made, neglects so to do, he or they shall forfeit to the town in which such return should have been made, according to § 12-45, two per cent of the cash value of the property so taxable for each year of such neglect.

Terms Used In Connecticut General Statutes 12-46

  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Town: means any town, consolidated town and city or consolidated town and borough. See Connecticut General Statutes 12-62
  • Trustee: A person or institution holding and administering property in trust.