Connecticut General Statutes
Chapter 205 - Municipal Tax Liens
Section 12-189. - Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.

Any person, including the state or a municipality, other than the one foreclosing, having any title to or interest in any property described in such list, may redeem such parcel by the payment of the amounts due upon tax liens thereon as stated in the list, with the addition of such interest, lien fees and other charges thereon as have accrued since the filing of the petition, before the expiration of the period fixed for redemption. In the event of a failure to redeem the property within the period allowed, the owner of any piece of land not marked “Withdrawn”, as hereinbefore provided, and all parties and their respective heirs, successors, assigns, executors, administrators, guardians, conservators, representatives, trustees and successors in title, including any municipality not joined in the proceeding, having any interest therein shall be barred and forever foreclosed of their rights, title and interest in and to such property. Upon the redemption of any such parcel of property, the person redeeming shall be entitled to a certificate, in triplicate, that it has been redeemed, signed by the tax collector of the municipality to which the taxes are due, describing the property in the same manner in which it is described in the list, and reciting his name, together with the names of any other parties having an interest in such parcel, with the date and the amount of the payment made by him to effect such redemption. Such certificate shall be filed for record with the town clerk and with the clerk of the court and, upon the filing of such certificate with the latter, he shall note such redemption, stating the name of the person redeeming and the amount and date of such payment opposite the description of the property on the list.

(1949 Rev., S. 1871.)
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.