No tax assessed upon property mortgaged to the state of Connecticut to secure a loan from the School Fund or from the Agricultural College Fund shall be a lien upon such property which shall take precedence of any such mortgage.
(1949 Rev., S. 1860.)
Quaere, whether “tax” includes benefits assessed. 81 C. 12, see also 131 C. 53.
Structure Connecticut General Statutes
Chapter 205 - Municipal Tax Liens
Section 12-171. - Definitions.
Section 12-172. - Tax liens; precedence; enforcement.
Section 12-173. - Certificate continuing lien. Discharge. Valid notice.
Section 12-174. - Deferred collection.
Section 12-175. - Further continuance of lien.
Section 12-176. - Fees of collectors and town clerks.
Section 12-177. - Certificates continuing tax liens; ordinances in certain large municipalities.
Section 12-178. - Precedence of School Fund or Agricultural College Fund mortgage.
Section 12-179. - Discharge of tax liens.
Section 12-180. - Record of undischarged tax liens.
Section 12-181. - Foreclosure of tax liens.
Section 12-182. - Summary foreclosure of tax liens.
Section 12-182a. - Action to foreclose certain tax liens privileged.
Section 12-183. - Form of petition for summary foreclosure.
Section 12-184. - Appointment of appraisers.
Section 12-185. - Withdrawal of property from scope of proceeding.
Section 12-186. - Publication and notice.
Section 12-187. - Filing of a bona fide defense.
Section 12-188. - Presumption of validity.
Section 12-190. - Return of tax collector.
Section 12-191. - Final judgment. Certificate of foreclosure.
Section 12-192. - Joint foreclosure by two or more municipalities. Costs and fees to be shared.
Section 12-195. - Removal of taxes and assessments on real estate acquired by a municipality.
Section 12-195a. - Personal property tax liens: Definitions.
Section 12-195b. - Perfection. Priority.
Section 12-195c. - Notice of lien.
Section 12-195d. - Effective period of lien. Limitation period.
Section 12-195e. - Rights and remedies of municipality and taxpayer.