LIENS; MOBILE HOMES; REAL ESTATE; REAL PROPERTY; TAXATION (GENERAL);

LIENS;

You asked whether the order and notice directing the sale of an alleged abandoned mobile home conflicts with the real estate tax lien law.

This office is not authorized to issue legal opinions and this memorandum should not be considered as such.

The statute authorizing the court to order the owner of the mobile home park where the abandoned mobile home is located to conduct a public sale of the home and the accompanying notice, which includes a conspicuous statement that the sale will extinguish all previous ownership and lien rights, does not appear to conflict with the municipal real estate tax lien law for the following reasons:

1. A copy of the required petition (which must include certain facts about nonpayment of rent and the mobile home owner’s continued possession of the lot) and the accompanying notice must be given to the municipality where the mobile home park is located and to all recorded lien holders.

2. Any person, including lien holders of the mobile home, may bid at the sale.

3. The proceeds of the sale must be applied first to the costs of the sale and then to the payment of lien holders in the order of the priority of their liens.

4. Municipal property tax liens take precedence over all transfers and encumbrances affecting the property (CGS § 12-172),

5. Municipal property tax liens may be enforced by levy and sale of the property (CGS § 21-172), and

6. The court may defer its order and notice requiring the sale of the mobile home, if it finds that the owner will (a) remove the home, (b) dispose of it by sale, or (c) make other arrangement with the mobile home park owner (CGS § 21-80(e)).

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