Connecticut General Statutes
Chapter 205 - Municipal Tax Liens
Section 12-186. - Publication and notice.

When the list has been thus marked, the clerk shall immediately give notice in writing to the tax collector of such fact and the tax collector shall, within one week of receipt of such notice, give notice of the pendency of the petition for foreclosure by causing a copy of the petition, with the parcels so marked “Withdrawn” deleted therefrom, to be published at least once in a newspaper having a general circulation in the municipality where the properties listed are located. Such notice shall be preceded by the following statement: “Notice of petition of foreclosure of tax liens by the collector of ..... Under the provisions of section 12-182 an action has been brought and is pending in the superior court for the judicial district of .... to foreclose tax liens upon the properties described below. No personal judgment will be rendered in such proceeding for the payment of such taxes against the owner or any person having an interest in any of such properties. All persons having or claiming an interest in any of them are hereby notified of the pendency of the action. With the exception of any properties withdrawn from said proceeding in accordance with the provisions of sections 12-185 and 12-187, the right, title or interest of any person in any of said properties will be foreclosed unless the amounts due upon the tax lien or liens against the same, with any interest, fees and other charges thereon which have accrued since the bringing of the action, shall be paid before the expiration of the period designated therein for the redemption of such property.” The tax collector shall, on or before the date of publication of the notice, cause a copy of such notice to be filed in the office of the town clerk of the town in which the property is situated and such filing shall have the same force and effect as the filing of a notice of lis pendens in accordance with the provisions of section 52-325 and such notice shall be kept by the town clerk as part of the land records and be indexed in the same manner as a lis pendens as to the property being foreclosed and the names of the owners thereof or of any interest therein or encumbrances thereon as recited in such petition. The tax collector shall also, within such time, post a copy of such notice in some conspicuous place in the office of the town clerk and in his own office and shall cause a notice of the pendency of such action to be sent by registered or certified mail, postage prepaid, to the owner or owners of each of such properties and of any encumbrance thereon or interest therein, as they appear in such petition, directed to the best address of each that he is able to obtain from known and readily available sources, including city directories.

(1949 Rev., S. 1868; 1949, S. 1081d; P.A. 76-435, S. 64, 82; 76-436, S. 308, 681; P.A. 77-452, S. 4, 72; P.A. 78-280, S. 21, 127.)
History: P.A. 76-435 substituted “52-325” for “52-235”; P.A. 76-436 deleted reference to court of common pleas, effective July 1, 1978; P.A. 77-452 included reference to judicial districts, effective July 1, 1978; P.A. 78-280 deleted reference to counties.
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.