Connecticut General Statutes
Chapter 205 - Municipal Tax Liens
Section 12-182. - Summary foreclosure of tax liens.

Whenever used in sections 12-182 to 12-194, inclusive, “municipality” has the meaning given it in section 12-141 and “tax” includes each property tax or assessment and each installment and part thereof due a municipality, with any interest or other lawful charges incident thereto. In addition to other remedies provided by law, the tax collector of any municipality may bring in its name an action in the nature of an action in rem to foreclose a tax lien or liens on real estate the fair market value of which, in his judgment, is less than the total of the amounts due upon the tax liens and other encumbrances upon the property so liened and is not more than one hundred thousand dollars with respect to any one parcel. No judgment shall be rendered in such proceeding for the recovery of a personal judgment against the owner of the property subject to such lien or liens or any person having an interest therein.

(1949 Rev., S. 1864; P.A. 83-173, S. 1; P.A. 97-320, S. 7, 11; P.A. 02-137, S. 8.)
History: P.A. 83-173 increased limit from $5,000 to $20,000; P.A. 97-320 increased fair market value limit to $50,000, effective July 1, 1997; P.A. 02-137 increased fair market value limit to $100,000.
Cited. 201 C. 1; 236 C. 710.
Cited. 21 CA 275.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

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 12-189. - Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.

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 12-193. - Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.

Section 12-194. - Entry fee.

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.

Section 12-195f. - Validity of liens.

Section 12-195g. - Discharge.

Section 12-195h. - Assignment of liens securing unpaid taxes on real property. Powers and rights of assignee. Contract to memorialize assignment required. Notice of assignment. Notice prior to commencing an action to foreclose lien.