§ 12-171 Definitions
§ 12-172 Tax liens; precedence; enforcement
§ 12-173 Certificate continuing lien. Discharge. Valid notice
§ 12-174 Deferred collection
§ 12-175 Further continuance of lien
§ 12-176 Fees of collectors and town clerks
§ 12-177 Certificates continuing tax liens; ordinances in certain large municipalities
§ 12-178 Precedence of School Fund or Agricultural College Fund mortgage
§ 12-179 Discharge of tax liens
§ 12-180 Record of undischarged tax liens
§ 12-181 Foreclosure of tax liens
§ 12-182 Summary foreclosure of tax liens
§ 12-182a Action to foreclose certain tax liens privileged
§ 12-183 Form of petition for summary foreclosure
§ 12-184 Appointment of appraisers
§ 12-185 Withdrawal of property from scope of proceeding
§ 12-186 Publication and notice
§ 12-187 Filing of a bona fide defense
§ 12-188 Presumption of validity
§ 12-189 Right of redemption. Title to vest upon failure to redeem. Certificate of redemption
§ 12-190 Return of tax collector
§ 12-191 Final judgment. Certificate of foreclosure
§ 12-192 Joint foreclosure by two or more municipalities. Costs and fees to be shared
§ 12-193 Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector
§ 12-194 Entry fee
§ 12-195 Removal of taxes and assessments on real estate acquired by a municipality
§ 12-195a Personal property tax liens: Definitions
§ 12-195b Perfection. Priority
§ 12-195c Notice of lien
§ 12-195d Effective period of lien. Limitation period
§ 12-195e Rights and remedies of municipality and taxpayer
§ 12-195f Validity of liens
§ 12-195g Discharge
§ 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

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Terms Used In Connecticut General Statutes > Chapter 205 - Municipal Tax Liens

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Ordinance: means an enactment under the provisions of section 7-157. See Connecticut General Statutes 1-1
  • 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.
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC