Connecticut General Statutes
Chapter 205 - Municipal Tax Liens
Section 12-184. - Appointment of appraisers.

Upon the filing of any such petition in court, the clerk shall record the date of its receipt thereon and promptly bring the same to the attention of the court, or any judge thereof, who shall, within two weeks from the filing date, appoint two qualified and disinterested appraisers to appraise such real estate being foreclosed and report to said court the fair market value of each liened parcel appearing in such petition. Such appraisers shall file their report in duplicate with the court, or any judge thereof, within thirty days from the date of their appointment, identifying each parcel listed in such petition by its serial number. The court, or any judge thereof, in its or his discretion, may grant a reasonable extension of said thirty-day period only upon due cause being shown. When their report has been returned to and accepted by the court, it, or any judge thereof, shall determine the compensation to be paid to each of them and, if more than one municipality has joined in the proceeding, the part of such compensation each shall pay. The clerk of the court shall certify the amounts of compensation to be paid by each municipality to its treasurer, who shall pay the same. The filing of such petition in the office of the clerk of the court shall constitute the beginning of an action for the foreclosure of the tax lien or liens upon each of the parcels of real estate described.

(1949 Rev., S. 1866.)
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.