(a) Taxes, assessments, including special assessments, and other charges of this state or of any political subdivision, or of any special improvement district, or any other taxing or assessing authority shall be assessed against and collected on each individual unit, each of which shall be carried on the tax books as a separate and distinct entity for that purpose and not on the building or property as a whole. Neither the building, the property nor any of the common areas and facilities shall be deemed to be a parcel, but each unit shall be deemed to have an undivided interest therein and assessments against any such unit shall include such proportionate undivided interest. In the event the land or the building, including common areas and facilities, is separately owned, and leased to the unit owner for a period of not less than fifty years and such lease, duly recorded, provides that the lessee shall pay all such taxes, such unit and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be separately assessed and taxed in the name of the lessee.
(b) No forfeiture or sale for delinquent taxes may be made other than against the individual unit on which the taxes are delinquent and no forfeiture or sale of the improvements or the property as a whole for delinquent real property taxes, special assessments or charges shall ever divest or in any manner affect the title to any individual unit so long as the real property taxes and duly levied share of special assessment charges on the individual unit are currently paid.
(1963, P.A. 605, S. 20; 1971, P.A. 813, S. 9; P.A. 76-308, S. 15, 36.)
History: 1971 act provided for payment of taxes in a leasehold condominium by the lessee; P.A. 76-308 provided that no forfeiture or sale for delinquent taxes may be made except against the individual unit on which the taxes are delinquent.
Cited. 44 CA 517.
Structure Connecticut General Statutes
Title 47 - Land and Land Titles
Section 47-67 and 47-68. - Title. Definitions.
Section 47-68a. - Short title: Condominium Act of 1976. Definitions.
Section 47-69. - Applicability of chapter.
Section 47-70. - Declaration. Covenants, easements and liens on conveyances limited.
Section 47-70a. - Amendment of declaration or bylaws.
Section 47-71. - Recording of declaration and other instruments.
Section 47-71a. - Expansion of condominiums.
Section 47-71b. - Public offering statement.
Section 47-72. - Deeds of units. Leases.
Section 47-73. - Unit as real property.
Section 47-73a. - Boundaries, encroachments and easements.
Section 47-74. - Rights of unit owners.
Section 47-74c. - Declarant not to retain ownership interest in recreational facilities.
Section 47-74e. - Implied warranties.
Section 47-74f. - Nonbinding reservation agreements. Cancellation.
Section 47-75. - Obligations of unit owners. Limit on liability of unit owner.
Section 47-75a. - Resale of unit by person other than declarant.
Section 47-76. - Allocation of profits and expenses.
Section 47-77. - Assessment of common expenses. Liens and foreclosure.
Section 47-78. - Owner may not exempt himself from liability.
Section 47-79. - Collection of taxes and assessments.
Section 47-81. - Accounting records. Availability of records. Loan disclosure and comments. Audit.
Section 47-82. - Liens against units.
Section 47-85. - Actions between unit owners.
Section 47-86. - Owners, tenants and employees bound by chapter.
Section 47-87. - Liability for mortgages, liens and assessments on conveyance of unit.
Section 47-88. - Removal of property from application of chapter. Resubmission of property.
Section 47-88a. - Consolidation of condominiums.
Section 47-88b. - Conversion condominiums: Requirements for conversion.
Section 47-88c. - Separate heating plants required, when.
Section 47-88d. - Reimbursement for moving and relocation expenses.
Section 47-88e. - Reserves for capital expenditures.
Section 47-88f. - Applicability of tenants' rights and protections.
Section 47-88g. - Right of action for aggrieved tenant of conversion condominium. Remedies.
Section 47-90a. - Misrepresentations in public offering statements; remedies.
Section 47-90b. - Public offering statement not required, when.
Section 47-90c. - Effective date and applicability of chapter.