(a) In any action brought to prove the invalidity of a collector's deed or enjoin tax sale proceedings, other than an action based on fraud, the court shall, if the complaining party is successful, order the complaining party to pay to the tax collector or to the person or persons claiming an interest pursuant to such deed, (1) amounts representing taxes, interest and other charges lawfully due from the complaining party at the time of such tax sale with interest from the date of such tax sale at the rate provided in section 12-157, and (2) the reasonable costs of payment of taxes, insurance premiums, repairs, maintenance and demolition of any structures constituting a nuisance, and the fair market value of any capital improvements made to the property by such persons, with interest at the rate provided in section 37-3a computed from the time of such expenditure or improvement.
(b) Any person entitled to payments pursuant to subsection (a) of this section shall, upon the recording of a certificate of judgment lien, be entitled to a lien on such property. The priority of such lien shall be, in the case of the amounts described in subdivision (1) of said subsection (a), prior to all other interests except taxes, and, in the case of the amounts described in subdivision (2) of said subsection (a), such priority as rules of law and principles of equity provide.
(c) Nothing in subsection (a) of this section shall prohibit the court from awarding the complaining party any damages which may be proven. Any damages awarded shall be reduced by the amounts described in said subsection (a).
(P.A. 95-228, S. 7, 15; P.A. 13-276, S. 33.)
History: P.A. 95-228 effective July 6, 1995, and applicable to tax sale notices which are posted, filed or published on and after that date; P.A. 13-276 amended Subsec. (a) by adding “to enjoin tax sale proceedings”.
Structure Connecticut General Statutes
Chapter 204 - Local Levy and Collection of Taxes
Section 12-122. - Selectmen to estimate town's expenses; tax levy to pay current expenses.
Section 12-122a. - Uniform city-wide mill rate for taxation of motor vehicles.
Section 12-123. - Selectmen to make rate bill when town fails to lay sufficient tax.
Section 12-124. - Abatement of taxes and interest.
Section 12-125. - Abatement of taxes of corporations.
Section 12-125a. - Waiver of taxes on certain property held by suppliers of water.
Section 12-127. - Abatement or refund on proof of exempt status.
Section 12-127a. - Abatement of taxes on structures of historical or architectural merit.
Section 12-128. - Refund of tax erroneously collected from veterans and relatives.
Section 12-129. - Refund of excess payments.
Section 12-129a. - Moratorium on tax payment for persons over sixty-five.
Section 12-129d. - State payment in lieu of tax revenue.
Section 12-129e and 12-129f. - Failure to reapply for benefits. Grants to municipalities.
Section 12-129g. - Appropriation.
Section 12-129h and 12-129i. - Tax relief for special tax. State reimbursement in lieu of tax.
Section 12-129p. - Maximum benefits for homeowner receiving tax relief under section 12-129b.
Section 12-129q. - Grants to property owners in special services districts.
Section 12-129t. - Municipal option to abate taxes on visitable housing.
Section 12-129u. - Municipal option to abate taxes on historic agricultural structures.
Section 12-130. - Collectors; rate bills and warrants. Statements of state aid.
Section 12-130a. - Training, examination and certification of municipal tax collectors.
Section 12-131. - Special forms for assessment lists, abstract books and rate bills.
Section 12-132. - Form and tax warrant.
Section 12-133. - Taxes of subdivisions of towns.
Section 12-134. - Tax account and receipt to bear same number.
Section 12-135. - Execution of tax warrant. Collection by successor of collector.
Section 12-136. - Bonds of tax collectors. Appointment of new collector.
Section 12-137. - Appointment of acting tax collectors.
Section 12-138. - Collector to report to town clerk and assessor mistakes in assessments.
Section 12-139. - Collector's books open to public inspection.
Section 12-140. - Fees, costs and expenses of tax collectors and tax sales.
Section 12-141. - Collection of taxes: Definitions.
Section 12-141a. - Payment of municipal taxes by credit card.
Section 12-142. - Installments; due date.
Section 12-143. - Installment payments; priority of personal property taxes.
Section 12-144. - Payment of taxes of not more than one hundred dollars.
Section 12-144a. - Payment of tax on motor vehicles.
Section 12-144b. - Application of tax payments.
Section 12-144c. - Optional waiver of property tax under one hundred dollars.
Section 12-144d. - Motor vehicle property tax due July first.
Section 12-145. - Notice to pay taxes. Rate of interest when delinquent. Waiver.
Section 12-146. - Delinquent tax or installment. Interest. Waiver of interest.
Section 12-146b. - Withholding of municipal payments for failure to pay property taxes.
Section 12-147. - Payment and deposit of moneys collected by collector. Treasurer to examine books.
Section 12-148. - Identification of taxpayers.
Section 12-149. - Lists of taxpayers to be preserved until settlement with collector.
Section 12-151. - Record-receipt books.
Section 12-152. - Tax on portion of property assessed as a whole.
Section 12-153. - Receipts for partial payments in cases of transfer.
Section 12-155. - Demand and levy for the collection of taxes and water or sanitation charges.
Section 12-156. - Sale of equity or particular estate under tax levy.
Section 12-157. - Method of selling real estate for taxes.
Section 12-158. - Form of collector's deed. Liability of municipalities for breach of warranty.
Section 12-159. - Collector's deed as evidence. Irregularities.
Section 12-159b. - Time for action contesting validity of collector's deed.
Section 12-160. - Poor debtor's oath.
Section 12-161. - Collection by suit.
Section 12-163. - Jeopardy collection of taxes. Written notice.
Section 12-163a. - Receivership of rents for the collection of delinquent taxes.
Section 12-164. - Tax uncollectible after fifteen years. Interest on improvement liens.
Section 12-165. - Municipal suspense tax book.
Section 12-166. - Powers and duties of collector.
Section 12-167. - Reports of tax collectors.
Section 12-169. - Payment of taxes due on Saturday, Sunday or legal holiday.
Section 12-169a. - Motor vehicle property tax check-off for local scholarship fund.