Connecticut General Statutes|Chapter 205 - Municipal Tax Liens

Sec. 12-171. Definitions.

Sec. 12-172. Tax liens; precedence; enforcement.

Sec. 12-173. Certificate continuing lien. Discharge. Valid notice.

Sec. 12-174. Deferred collection.

Sec. 12-175. Further continuance of lien.

Sec. 12-176. Fees of collectors and town clerks.

Sec. 12-177. Certificates continuing tax liens; ordinances in certain large municipalities.

Sec. 12-178. Precedence of School Fund or Agricultural College Fund mortgage.

Sec. 12-179. Discharge of tax liens.

Sec. 12-180. Record of undischarged tax liens.

Sec. 12-181. Foreclosure of tax liens.

Sec. 12-182. Summary foreclosure of tax liens.

Sec. 12-182a. Action to foreclose certain tax liens privileged.

Sec. 12-183. Form of petition for summary foreclosure.

Sec. 12-184. Appointment of appraisers.

Sec. 12-185. Withdrawal of property from scope of proceeding.

Sec. 12-186. Publication and notice.

Sec. 12-187. Filing of a bona fide defense.

Sec. 12-188. Presumption of validity.

Sec. 12-189. Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.

Sec. 12-190. Return of tax collector.

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

Sec. 12-192. Joint foreclosure by two or more municipalities. Costs and fees to be shared.

Sec. 12-193. Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.

Sec. 12-194. Entry fee.

Sec. 12-195. Removal of taxes and assessments on real estate acquired by a municipality.

Sec. 12-195a. Personal property tax liens: Definitions.

Sec. 12-195b. Perfection. Priority.

Sec. 12-195c. Notice of lien.

Sec. 12-195d. Effective period of lien. Limitation period.

Sec. 12-195e. Rights and remedies of municipality and taxpayer.

Sec. 12-195f. Validity of liens.

Sec. 12-195g. Discharge.

Sec. 12-195h. Assignment of liens. Notice of assignment.

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