Upon the expiration of the period for redemption, the court shall make a final judgment of the foreclosure of the tax lien or liens upon any such properties not withdrawn or redeemed and direct that possession of such property be given to the municipality or municipalities having the lien or liens thereon. Upon the rendition of such judgment, all persons having any right, title or interest in or to such properties shall be forever barred and foreclosed of their rights therein. The tax collector shall, thereupon, sign and file in the office of the town clerk for record a separate certificate of foreclosure as to each of such properties, describing it as it appears as listed in the petition. Such certificate shall be substantially as follows:
“To all whom it may concern: This certifies that a tax lien (or liens) for unpaid taxes due the .... of .... upon property standing upon the land records of the town of .... in the name of .... and described as follows: .... was foreclosed upon petition of said .... of .... filed in the superior court for the judicial district of .... under the provisions of section 12-183 on the .... day of ...., 20.., no person having a right, title or interest in said property having redeemed the same and that title to said property has become absolute in said .... of .....
Dated at .... this .... day of ...., 20...
.... Tax Collector.”
(1949 Rev., S. 1873; P.A. 76-436, S. 309, 681; P.A. 77-452, S. 5, 72; P.A. 78-280, S. 22, 127.)
History: 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; (Revisor's note: In 2001 the references in this section to the date “19..” were changed editorially by the Revisors to “20..” to reflect the new millennium).
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.