Connecticut General Statutes 12-195a – Personal property tax liens: Definitions
As used in sections 12-195a to 12-195g, inclusive, unless the context requires otherwise:
Terms Used In Connecticut General Statutes 12-195a
- company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(a) “Goods” means goods as defined in subdivision (44) of subsection (a) of section 42a-9-102;
(b) “Proceeds” means proceeds as defined in subdivision (64) of subsection (a) of section 42a-9-102;
(c) “Debtor” means taxpayer;
(d) “Secured party” means municipality;
(e) “Collateral” means property which is the subject of the lien;
(f) “Obligations” means amount of tax and accrued interest claimed to be due by the municipality by the lien;
(g) “Default” means the date of filing of notice of a tax lien;
(h) “Person” means any individual, trust, partnership, association, company, limited liability company or corporation;
(i) “Purchase money security interest” means purchase money security interest as defined in section 42a-9-103a.