Connecticut General Statutes
Chapter 205 - Municipal Tax Liens
Section 12-192. - Joint foreclosure by two or more municipalities. Costs and fees to be shared.

If two or more municipalities have tax liens against any of such properties, they may join in the proceeding. Upon foreclosure in such a case, the court shall decree that each municipality has an undivided interest in such property in proportion to the amount due upon the tax lien or liens it has against it, plus any interest, lien fees and other charges which have accrued upon them since the bringing of the petition. In the event of such joinder, the entry fee, judgment fee and costs of publication shall be shared by the municipalities foreclosing in proportion to the amount of taxes, interest and other charges due each municipality. Any court costs, appraiser's fees or attorney's fees which are recovered in accordance with section 12-193, shall also be shared by the municipalities in proportion to the amount of taxes, interest and other charges due to each such municipality.

(1949 Rev., S. 1874; P.A. 75-73, S. 2.)
History: P.A. 75-73 required sharing of court costs, appraisers fees or attorneys fees recovered by municipalities having tax liens against property.
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.