PocketLaw | Connecticut General Statutes | Municipal Tax Liens

Municipal Tax Liens

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Definitions.

Tax liens; precedence; enforcement.

Certificate continuing lien. Discharge. Valid notice.

Deferred collection.

Further continuance of lien.

Fees of collectors and town clerks.

Certificates continuing tax liens; ordinances in certain large municipalities.

Precedence of School Fund or Agricultural College Fund mortgage.

Discharge of tax liens.

Record of undischarged tax liens.

Foreclosure of tax liens.

Summary foreclosure of tax liens.

Section
12-182a

Action to foreclose certain tax liens privileged.

Form of petition for summary foreclosure.

Appointment of appraisers.

Withdrawal of property from scope of proceeding.

Publication and notice.

Filing of a bona fide defense.

Presumption of validity.

Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.

Return of tax collector.

Final judgment. Certificate of foreclosure.

Joint foreclosure by two or more municipalities. Costs and fees to be shared.

Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.

Entry fee.

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. Notice of assignment.