The tax collector may, by his attorney, not more than twice in each calendar year, file in the office of the clerk of the superior court for the judicial district in which the property is situated, a petition in the name of the municipality for the foreclosure of any tax lien or liens on the respective properties so liened, and may include in one petition any number of such properties, each of which shall be numbered serially. Such petition shall be addressed to the court, as above stated, and shall be substantially in the following form: “The .... of ...., acting by its tax collector hereunto subscribing, herewith submits a list of properties located in the .... of .... upon which are liens for unpaid taxes and states that in his judgment the fair market value of each of such properties is not more than one hundred thousand dollars and such value is less than the total amount due upon tax liens and other encumbrances thereon.” A list of the various parcels of property sought to be foreclosed shall follow, containing, as to each parcel, the following information: (a) A description sufficient to identify each parcel affected by any such tax lien. The latest description of such parcel as appears of record shall be considered a sufficient description and, in all cases in which such parcel can be further identified by a known street address, such address shall be included in the description; (b) the name, residence and, if known, the address of the owner or owners of such parcel as they appear on the most recent assessment list of the taxing district wherein such property is located; (c) the principal of such tax due thereon, the amount of which, with interest, if any, and the fees and other charges, is secured by such lien and the date or dates when the principal of such tax becomes due; (d) the name, residence and, if known, the address, of each present record holder of any interest in, or encumbrance on, such liened property and the nature and amount thereof, as disclosed by the land records; (e) the last day of the period during which such property may be redeemed, which shall be the last day of the fourth month after the month in which the list is filed in court. Such petition shall be verified by the oath of the tax collector that the information contained therein is true to the best of his knowledge and belief.
(1949 Rev., S. 1865; P.A. 76-436, S. 307, 681; P.A. 78-280, S. 1, 127; P.A. 83-173, S. 2; P.A. 97-320, S. 8, 11; P.A. 02-137, S. 9.)
History: P.A. 76-436 deleted reference to court of common pleas and added reference to judicial districts, effective July 1, 1978; P.A. 78-280 deleted reference to counties; P.A. 83-173 increased limit from $5,000 to $20,000 and reduced redemption time from seven to four months; P.A. 97-320 revised form to change maximum value of property from $20,000 to $50,000, effective July 1, 1997; P.A. 02-137 increased fair market value limit to $100,000 and provided that the tax collector may file petitions twice in each calendar year rather than once a year.
Cited. 21 CA 275.
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.