Title 12 — Title 12: Taxation

Sec. 12-171. Definitions. Unless the context otherwise requires, “municipality”, wherever used in sections 12-172 to 12-177, inclusive, has the same meaning as that given it in section 12-141; “town” includes each town, consolidated town and city, and consolidated town and boroug…

Sec. 12-172. Tax liens; precedence; enforcement. The interest of each person in each item of real estate, which has been legally set in his assessment list, shall be subject to a lien for that part of his taxes laid upon the valuation of such interest, as found in such list when …

Sec. 12-173. Certificate continuing lien. Discharge. Valid notice. (a) The collector of each municipality, by pursuing the method authorized by either section 12-174 or 12-175, may continue any tax lien existing against any item of real estate to secure the payment of the tax ass…

Sec. 12-174. Deferred collection. Any person, as owner in whole or in part of, or fiduciary having control of, or interest in, any real estate, may file with the tax collector, at any time within ninety days from the date when the first installment of a tax, or the whole tax in c…

Sec. 12-175. Further continuance of lien. In addition to the method of procuring the continuance of the lien provided in section 12-174, the tax collector of any municipality may continue any tax lien upon any item of real estate by making out a certificate containing the informa…

Sec. 12-176. Fees of collectors and town clerks. The fee of the collector for making out each certificate continuing a lien for any tax, the collection of which has been deferred for a period not exceeding fifteen years, and furnishing the information required to be furnished by …

Sec. 12-177. Certificates continuing tax liens; ordinances in certain large municipalities. Any town having a population of more than one hundred thousand as shown by the last United States census and any municipality coterminous with or within any such town may enact an ordinanc…

Sec. 12-178. Precedence of School Fund or Agricultural College Fund mortgage. No tax assessed upon property mortgaged to the state of Connecticut to secure a loan from the School Fund or from the Agricultural College Fund shall be a lien upon such property which shall take preced…

Sec. 12-179. Discharge of tax liens. The selectmen of any town, the mayor of any city, the warden of any borough or the chairman of the governing board of any municipal district may discharge any lien filed to secure payment of any tax, a certificate of which has been recorded in…

Sec. 12-180. Record of undischarged tax liens. Section 12-180 is repealed, effective October 1, 2013. (1949 Rev., S. 1862; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 2, 127; P.A. 13-276, S. 43.)

Sec. 12-181. Foreclosure of tax liens. Whenever used in this section, unless the context otherwise requires, “municipality” has the meaning given thereto in section 12-141. The tax collector of any municipality may bring suit for the foreclosure of tax liens in the name of the mu…

Sec. 12-182. Summary foreclosure of tax liens. Whenever used in sections 12-182 to 12-194, inclusive, “municipality” has the meaning given it in section 12-141 and “tax” includes each property tax or assessment and each installment and part thereof due a municipality, with any in…

Sec. 12-182a. Action to foreclose certain tax liens privileged. An action to foreclose a tax lien pursuant to section 12-181 or a lien on blighted real estate imposed pursuant to section 7-148aa, commenced in the Superior Court by a municipality on or after January 1, 2018, shall…

Sec. 12-183. Form of petition for summary foreclosure. The tax collector may, by his attorney, not more than twice in each calendar year, file in the office of the clerk of the superior court for the judicial district in which the property is situated, a petition in the name of t…

Sec. 12-184. Appointment of appraisers. Upon the filing of any such petition in court, the clerk shall record the date of its receipt thereon and promptly bring the same to the attention of the court, or any judge thereof, who shall, within two weeks from the filing date, appoint…

Sec. 12-185. Withdrawal of property from scope of proceeding. If the report of the appraisers shows that the fair market value of any parcel of property listed in such petition is greater than the total of the amounts due upon the tax lien or liens and the recorded principal amou…

Sec. 12-186. Publication and notice. When the list has been thus marked, the clerk shall immediately give notice in writing to the tax collector of such fact and the tax collector shall, within one week of receipt of such notice, give notice of the pendency of the petition for fo…

Sec. 12-187. Filing of a bona fide defense. The owner or any person having an interest in or encumbrance on any piece of property may, at any time at least three months before the last day of the redemption period, file in the office of the clerk of said court a bona fide defense…

Sec. 12-188. Presumption of validity. It shall not be necessary for any municipality to plead or prove the various steps, procedures and notices for the assessment and levy of the taxes, assessments or other lawful charges against the properties included in the judgment rendered …

Sec. 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 the one foreclosing, having any title to or interest in any property described in such list, may redeem such parcel by …

Sec. 12-190. Return of tax collector. Not less than one week before the last day of redemption the tax collector shall file with the clerk of the court a return under oath with respect to his doings concerning the provisions of publication and notice required by section 12-186. (…

Sec. 12-191. Final judgment. Certificate of foreclosure. 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 prope…

Sec. 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 …

Sec. 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 by a municipality as a result of any foreclosure action brought pursuant to section 1…

Sec. 12-194. Entry fee. A single entry fee of twenty-five dollars shall be paid to the clerk of the court by each municipality filing a petition under the provisions of section 12-183. (1949 Rev., S. 1876; 1969, P.A. 374, S. 1.) History: 1969 act increased entry fee from $7 to $2…

Sec. 12-195. Removal of taxes and assessments on real estate acquired by a municipality. When any municipality acquires real estate by foreclosure, including foreclosure by sale or auction, or by deed in lieu of foreclosure, of a tax or an assessment lien or liens thereon, the ri…

Sec. 12-195a. Personal property tax liens: Definitions. As used in sections 12-195a to 12-195g, inclusive, unless the context requires otherwise: (a) “Goods” means goods as defined in subdivision (44) of subsection (a) of section 42a-9-102; (b) “Proceeds” means proceeds as define…

Sec. 12-195b. Perfection. Priority. (a) If any personal property tax, other than a tax on a motor vehicle, due any municipality is not paid within the time limited by any local charter or ordinance, or in the event that the municipality, following the assessment date for such tax…

Sec. 12-195c. Notice of lien. Each such notice of lien shall contain such information as will identify (a) the owner of the property upon which the lien is claimed, (b) the residence or business address of such owner, (c) the specific property claimed to be subject to such lien, …

Sec. 12-195d. Effective period of lien. Limitation period. The lien shall be effective for a period of fifteen years from the date of filing unless discharged as provided in section 12-195g. A notice of tax lien shall not be effective if filed more than two years from the date of…

Sec. 12-195e. Rights and remedies of municipality and taxpayer. A municipality which has filed a notice of tax lien and the taxpayer against whom said lien has been filed, shall have the rights and remedies of a secured party and debtor, respectively, as provided for in sections …

Sec. 12-195f. Validity of liens. Even though notice of a lien has been filed by a municipality, such lien shall not be valid: (1) With respect to a security interest which came into existence after tax lien filing but which (A) is in qualified property covered by the terms of a w…

Sec. 12-195g. Discharge. If any lien created under sections 12-195a to 12-195g, inclusive, shall be discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collector's su…

Sec. 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 legislati…