Connecticut General Statutes
Title 12 - Taxation
Chapter 205 - Municipal Tax Liens

Section 12-171. - Definitions. - Unless the context otherwise requires, “municipality”, wherever used in sections...

Section 12-172. - Tax liens; precedence; enforcement. - The interest of each person in each item of real...

Section 12-173. - Certificate continuing lien. Discharge. Valid notice. - (a) The collector of each municipality, by pursuing the method...

Section 12-174. - Deferred collection. - Any person, as owner in whole or in part of,...

Section 12-175. - Further continuance of lien. - In addition to the method of procuring the continuance of...

Section 12-176. - Fees of collectors and town clerks. - The fee of the collector for making out each certificate...

Section 12-177. - Certificates continuing tax liens; ordinances in certain large municipalities. - Any town having a population of more than one hundred...

Section 12-178. - Precedence of School Fund or Agricultural College Fund mortgage. - No tax assessed upon property mortgaged to the state of...

Section 12-179. - Discharge of tax liens. - The selectmen of any town, the mayor of any city,...

Section 12-180. - Record of undischarged tax liens. - Section 12-180 is repealed, effective October 1, 2013. (1949 Rev.,...

Section 12-181. - Foreclosure of tax liens. - Whenever used in this section, unless the context otherwise requires,...

Section 12-182. - Summary foreclosure of tax liens. - Whenever used in sections 12-182 to 12-194, inclusive, “municipality” has...

Section 12-182a. - Action to foreclose certain tax liens privileged. - An action to foreclose a tax lien pursuant to section...

Section 12-183. - Form of petition for summary foreclosure. - The tax collector may, by his attorney, not more than...

Section 12-184. - Appointment of appraisers. - Upon the filing of any such petition in court, the...

Section 12-185. - Withdrawal of property from scope of proceeding. - If the report of the appraisers shows that the fair...

Section 12-186. - Publication and notice. - When the list has been thus marked, the clerk shall...

Section 12-187. - Filing of a bona fide defense. - The owner or any person having an interest in or...

Section 12-188. - Presumption of validity. - It shall not be necessary for any municipality to plead...

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...

Section 12-190. - Return of tax collector. - Not less than one week before the last day of...

Section 12-191. - Final judgment. Certificate of foreclosure. - Upon the expiration of the period for redemption, the court...

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...

Section 12-193. - Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector. - Court costs, reasonable appraiser's fees, and reasonable attorney's fees incurred...

Section 12-194. - Entry fee. - A single entry fee of twenty-five dollars shall be paid...

Section 12-195. - Removal of taxes and assessments on real estate acquired by a municipality. - When any municipality acquires real estate by foreclosure, including foreclosure...

Section 12-195a. - Personal property tax liens: Definitions. - As used in sections 12-195a to 12-195g, inclusive, unless the...

Section 12-195b. - Perfection. Priority. - (a) If any personal property tax, other than a tax...

Section 12-195c. - Notice of lien. - Each such notice of lien shall contain such information as...

Section 12-195d. - Effective period of lien. Limitation period. - The lien shall be effective for a period of fifteen...

Section 12-195e. - Rights and remedies of municipality and taxpayer. - A municipality which has filed a notice of tax lien...

Section 12-195f. - Validity of liens. - Even though notice of a lien has been filed by...

Section 12-195g. - Discharge. - If any lien created under sections 12-195a to 12-195g, inclusive,...

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. - (a) Any municipality, by resolution of its legislative body, as...