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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-171 Definitions.
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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…
Conn. Gen. Stat. § 12-172 Tax liens; precedence; enforcement.
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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 …
Conn. Gen. Stat. § 12-173 Certificate continuing lien. Discharge. Valid notice.
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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…
Conn. Gen. Stat. § 12-174 Deferred collection.
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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…
