Sec. 12-161a. In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred.

Cited. 236 C. 710. Trial court's decision to award the federal action attorney's fees pursuant to section was not a supplemental post-judgment award of fees but, rather, was made directly in connection with the judgment resolving the underlying tax collection action in accordance with the parties' stipulation. 330 C. 75. Trial court improperly applied an expansive interpretation of section to characterize the attorney's fees incurred in federal action challenging state's and town's authority to impose property taxes at issue in state action as falling within ambit of fees directly related to collection proceeding before state court. 192 CA 836; judgment reversed, see 338 C. 687.