2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 205 - Municipal Tax Liens
- Section 12-171 - Definitions.
- Section 12-172 - Tax liens; precedence; enforcement.
- Section 12-173 - Certificate continuing lien. Discharge. Valid notice.
- Section 12-174 - Deferred collection.
- Section 12-175 - Further continuance of lien.
- Section 12-176 - Fees of collectors and town clerks.
- Section 12-177 - Certificates continuing tax liens; ordinances in certain large municipalities.
- Section 12-178 - Precedence of School Fund or Agricultural College Fund mortgage.
- Section 12-179 - Discharge of tax liens.
- Section 12-180 - Record of undischarged tax liens.
- Section 12-181 - Foreclosure of tax liens.
- Section 12-182 - Summary foreclosure of tax liens.
- Section 12-183 - Form of petition for summary foreclosure.
- Section 12-184 - Appointment of appraisers.
- Section 12-185 - Withdrawal of property from scope of proceeding.
- Section 12-186 - Publication and notice.
- Section 12-187 - Filing of a bona fide defense.
- Section 12-188 - Presumption of validity.
- Section 12-189 - Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.
- Section 12-190 - Return of tax collector.
- Section 12-191 - Final judgment. Certificate of foreclosure.
- Section 12-192 - Joint foreclosure by two or more municipalities. Costs and fees to be shared.
- Section 12-193 - Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.
- Section 12-194 - Entry fee.
- Section 12-195 - 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.
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