Sec. 12-189. Right of redemption. Title to vest upon failure to redeem. Certificate of redemption. Any person, including the state or a municipality, other than the
one foreclosing, having any title to or interest in any property described in such list,
may redeem such parcel by the payment of the amounts due upon tax liens thereon as
stated in the list, with the addition of such interest, lien fees and other charges thereon
as have accrued since the filing of the petition, before the expiration of the period fixed
for redemption. In the event of a failure to redeem the property within the period allowed,
the owner of any piece of land not marked "Withdrawn", as hereinbefore provided,
and all parties and their respective heirs, successors, assigns, executors, administrators,
guardians, conservators, representatives, trustees and successors in title, including any
municipality not joined in the proceeding, having any interest therein shall be barred
and forever foreclosed of their rights, title and interest in and to such property. Upon
the redemption of any such parcel of property, the person redeeming shall be entitled
to a certificate, in triplicate, that it has been redeemed, signed by the tax collector of the
municipality to which the taxes are due, describing the property in the same manner in
which it is described in the list, and reciting his name, together with the names of any
other parties having an interest in such parcel, with the date and the amount of the
payment made by him to effect such redemption. Such certificate shall be filed for record
with the town clerk and with the clerk of the court and, upon the filing of such certificate
with the latter, he shall note such redemption, stating the name of the person redeeming
and the amount and date of such payment opposite the description of the property on
the list.
(1949 Rev., S. 1871.)
Cited. 21 CA 275, 279.
Sec. 12-190. Return of tax collector. Not less than one week before the last day
of redemption the tax collector shall file with the clerk of the court a return under oath
with respect to his doings concerning the provisions of publication and notice required
by section 12-186.
(1949 Rev., S. 1872.)
Cited. 21 CA 275, 279.
Sec. 12-191. Final judgment. Certificate of foreclosure. Upon the expiration of
the period for redemption, the court shall make a final judgment of the foreclosure of
the tax lien or liens upon any such properties not withdrawn or redeemed and direct that
possession of such property be given to the municipality or municipalities having the
lien or liens thereon. Upon the rendition of such judgment, all persons having any right,
title or interest in or to such properties shall be forever barred and foreclosed of their
rights therein. The tax collector shall, thereupon, sign and file in the office of the town
clerk for record a separate certificate of foreclosure as to each of such properties, describing it as it appears as listed in the petition. Such certificate shall be substantially as
follows:
"To all whom it may concern: This certifies that a tax lien (or liens) for unpaid taxes
due the .... of .... upon property standing upon the land records of the town of .... in the
name of .... and described as follows: .... was foreclosed upon petition of said .... of ....
filed in the superior court for the judicial district of .... under the provisions of section
12-183 on the .... day of ...., 20.., no person having a right, title or interest in said property
having redeemed the same and that title to said property has become absolute in
said .... of .....
Dated at .... this .... day of ...., 20...
.... Tax Collector."
(1949 Rev., S. 1873; P.A. 76-436, S. 309, 681; P.A. 77-452, S. 5, 72; P.A. 78-280, S. 22, 127.)
History: P.A. 76-436 deleted reference to court of common pleas, effective July 1, 1978; P.A. 77-452 included reference
to judicial districts, effective July 1, 1978; P.A. 78-280 deleted reference to counties; (Revisor's note: In 2001 the references
in this section to the date "19.." were changed editorially by the Revisors to "20.." to reflect the new millennium).
Cited. 21 CA 275, 279.
Sec. 12-192. Joint foreclosure by two or more municipalities. Costs and fees
to be shared. If two or more municipalities have tax liens against any of such properties,
they may join in the proceeding. Upon foreclosure in such a case, the court shall decree
that each municipality has an undivided interest in such property in proportion to the
amount due upon the tax lien or liens it has against it, plus any interest, lien fees and
other charges which have accrued upon them since the bringing of the petition. In the
event of such joinder, the entry fee, judgment fee and costs of publication shall be shared
by the municipalities foreclosing in proportion to the amount of taxes, interest and other
charges due each municipality. Any court costs, appraiser's fees or attorney's fees which
are recovered in accordance with section 12-193, shall also be shared by the municipalities in proportion to the amount of taxes, interest and other charges due to each such
municipality.
(1949 Rev., S. 1874; P.A. 75-73, S. 2.)
History: P.A. 75-73 required sharing of court costs, appraisers fees or attorneys fees recovered by municipalities having
tax liens against property.
Cited. 21 CA 275, 279.
Sec. 12-193. Costs and fees to be taxed. Court costs, reasonable appraiser's fees,
and reasonable attorney's fees incurred by a municipality as a result of any foreclosure
action brought pursuant to section 12-181 or 12-182 and directly related thereto shall
be taxed in any such proceeding against any person or persons having title to any property
so foreclosed and may be collected by the municipality once a foreclosure action has
been brought pursuant to section 12-181 or 12-182.
(1949 Rev., S. 1875; P.A. 75-73, S. 1; P.A. 84-282, S. 2; P.A. 88-153, S. 1, 2.)
History: P.A. 75-73 reversed previous provision which forbade charging costs against persons having title to or interest
in property and specifically made provisions applicable to foreclosure actions; P.A. 84-282 specified section is applicable
to any foreclosure action brought pursuant to Sec. 12-181 or 12-182; P.A. 88-153 authorized collection of costs associated
with foreclosure by the municipality once a foreclosure action has been brought pursuant to Sec. 12-181 or 12-182.
Cited. 201 C. 1, 3, 5. Cited. 236 C. 710, 716.
Cited. 21 CA 275, 279.
Sec. 12-194. Entry fee. A single entry fee of twenty-five dollars shall be paid to
the clerk of the court by each municipality filing a petition under the provisions of section
12-183.
(1949 Rev., S. 1876; 1969, P.A. 374, S. 1.)
History: 1969 act increased entry fee from seven to twenty-five dollars and deleted provision re judgment fee of ten
dollars paid by municipality upon foreclosure judgment.
Cited. 21 CA 275, 279.
Sec. 12-195. Removal of taxes and assessments on real estate acquired by a
municipality. When any municipality acquires real estate by foreclosure, including
foreclosure by sale or auction, or by deed in lieu of foreclosure, of a tax or an assessment
lien or liens thereon, the right to accept which deed is hereby granted to municipalities,
the tax collector, upon proper notice of the recording of the certificate of foreclosure of
the real estate so acquired or the recording of such deed in lieu of foreclosure, shall enter
or cause to be entered in his books against the unpaid tax or assessment account of such
real estate, the one of the following notations which the case may require: "Acquired
by Foreclosure", "Acquired by deed in lieu of Foreclosure", which notation shall be
completed by a statement of the day, month and year of the acquisition of such real
estate. Immediately after such entry in his books against such unpaid account, the tax
collector shall file for record, in the town clerk's office in the town in which such property
is located, a release of such lien or liens on such real estate then on record in such office.
The acquisition of such real estate by the municipality shall be deemed a cancellation
by such municipality of all of its claims against the tax collector for unpaid taxes and
assessments, interest or lien fees assessed against such real estate. The real estate so
acquired shall be held free of any taxes or assessments levied by the municipality which
has acquired it until such real estate is sold. Upon the sale of such acquired real estate
by the municipality, the proceeds thereof remaining after payment of the expenses of
such sale shall be deposited in the general treasury of the municipality.
(1949 Rev., S. 1877; P.A. 98-35, S. 1, 2.)
History: P.A. 98-35 added foreclosure by sale or auction, effective July 1, 1998.
Sec. 12-195a. Personal property tax liens: Definitions. As used in sections 12-195a to 12-195g, inclusive, unless the context requires otherwise:
(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.
(1971, P.A. 722, S. 1; P.A. 77-604, S. 44, 84; P.A. 95-79, S. 25, 189; P.A. 01-132, S. 158.)
History: P.A. 77-604 redefined "goods" by substituting Subdiv. "(h)" for Subdiv. (f); P.A. 95-79 redefined "person"
to include a limited liability company, effective May 31, 1995; P.A. 01-132 replaced Sec. 42a-9-105(1)(h) with Sec. 42a-9-102(a)(44) as the statutory reference for the definition of "goods", replaced Sec. 42a-9-306(1) with Sec. 42a-9-102(a)(64)
as the statutory reference for the definition of "proceeds" and replaced Sec. 42a-9-107 with Sec. 42a-9-103a as the statutory
reference for the definition of "purchase money security interest".
Sec. 12-195b. Perfection. Priority. (a) If any personal property tax, other than a
tax on a motor vehicle, due any municipality is not paid within the time limited by any
local charter or ordinance, or in the event that the municipality, following the assessment
date for such tax, has reason to believe that such tax will not be paid when due, the
municipality shall have a lien, upon perfection as hereinafter provided, upon the goods
situated in this state and owned by the taxpayer upon the date of perfection, or upon the
goods thereafter acquired by the taxpayer. Such lien shall attach and become perfected
at the time when notice of such lien is filed pursuant to the filing provisions of part 5
of article 9 of title 42a, except that the signature of the taxpayer against whose property
the lien is claimed shall not be required on said notice of lien and, in each case, the
notice of lien shall be filed as if the debtor were located in this state. Except as hereinafter
provided, upon perfection, such lien shall have priority over all subsequently perfected
liens and security interests. Such lien shall not attach to or be applicable to proceeds.
(b) On and after July 1, 1999, and except as otherwise provided by law, a notice of
lien upon personal property for taxes payable to a municipality shall, once perfected
under part 5 of article 9 of title 42a, have priority over all previously perfected liens and
security interests and other encumbrances of record under the Connecticut Uniform
Commercial Code. If more than one municipality perfects such a notice of lien on the
same day, the priority of such liens shall be determined by the time of day such liens
were perfected, and if perfected at the same time, the lien for the highest tax amount
shall take precedence. As used in this section, "municipality" means any town, consolidated town and city, consolidated town and borough, borough, district, as defined in
section 7-324, and any city not consolidated with a town.
(c) The provisions of this section shall not be construed to create any implication
related to the priority of a lien perfected on or before June 30, 1999.
(1971, P.A. 722, S. 2; P.A. 99-283, S. 7, 10; P.A. 01-132, S. 159.)
History: P.A. 99-283 designated existing provisions as Subsec. (a) and added new Subsecs. (b) and (c) giving perfected
personal property tax liens priority over all previously perfected liens, security interests and other recorded encumbrances,
effective July 1, 1999; P.A. 01-132 amended Subsec. (a) to add provision that "in each case, the notice of lien shall be
filed as if the debtor were located in this state" and replaced references to "part 4" with "part 5" of article 9 of title 42a in
Subsecs. (a) and (b).
Sec. 12-195c. Notice of lien. Each such notice of lien shall contain such information as will identify (a) the owner of the property upon which the lien is claimed, (b)
the residence or business address of such owner, (c) the specific property claimed to be
subject to such lien, (d) the location of such property, (e) the amount of tax and accrued
interest claimed due the municipality by said lien, (f) the tax year or years for which
such lien is claimed, and (g) the municipality claiming the lien.
(1971, P.A. 722, S. 3.)
Sec. 12-195d. Effective period of lien. Limitation period. The lien shall be effective for a period of fifteen years from the date of filing unless discharged as provided
in section 12-195g. A notice of tax lien shall not be effective if filed more than two
years from the date of assessment for the taxes claimed to be due.
(1971, P.A. 722, S. 4; P.A. 85-396, S. 4.)
History: P.A. 85-396 extended term of the lien from ten to fifteen years.
Sec. 12-195e. Rights and remedies of municipality and taxpayer. A municipality which has filed a notice of tax lien and the taxpayer against whom said lien has been
filed, shall have the rights and remedies of a secured party and debtor, respectively, as
provided for in sections 42a-9-601 to 42a-9-628, inclusive, except that the municipality
shall not have the right to propose to retain any property in satisfaction of the obligation
as provided in section 42a-9-620. In proceeding to enforce said lien, the municipality
shall observe the procedures applicable to a secured party under sections 42a-9-601 to
42a-9-628, inclusive.
(1971, P.A. 722, S. 5; P.A. 01-132, S. 160.)
History: P.A. 01-132 replaced references to Secs. 42a-9-501 to 42a-9-507, inclusive, with Secs. 42a-9-601 to 42a-9-628, inclusive, and replaced reference to Sec. 42a-9-505 with Sec. 42a-9-620.
Sec. 12-195f. Validity of liens. Even though notice of a lien has been filed by a
municipality, such lien shall not be valid:
(1) With respect to a security interest which came into existence after tax lien filing
but which (A) is in qualified property covered by the terms of a written agreement
entered into before tax lien filing and constituting (i) a commercial transactions financing
agreement, or (ii) an obligatory disbursement agreement, and (B) is protected under the
laws of the state of Connecticut against a judgment lien arising, as of the time of tax
lien filing, out of an unsecured obligation. (C) For purposes of this section, (i) the term
"commercial transactions financing agreement" means an agreement, entered into by a
person in the course of such person's trade or business, to make loans to the taxpayer,
part or all of the security for repayment of said loans being inventory acquired by the
taxpayer in the ordinary course of such taxpayer's trade or business, but such an
agreement shall be treated as coming within the term only to the extent that such loan
is made before the forty-sixth day after the date of tax lien filing or before the lender
had actual notice or knowledge of such tax lien filing, whichever is earlier. (ii) The term
"qualified property", when used with respect to a commercial transactions financing
agreement, means inventory acquired by the taxpayer before the forty-sixth day after
the date of tax lien filing. (iii) The term "obligatory disbursement agreement" means
an agreement, entered into by a person in the course of such person's trade or business,
to make disbursements, but such an agreement shall be treated as coming within the
term only to the extent of disbursements which are required to be made by reason of
the intervention of the rights of a person other than the taxpayer. (iv) The term "qualified
property", when used with respect to an obligatory disbursement agreement, means
property subject to the lien imposed by sections 12-195a to 12-195g, inclusive, at the
time of tax lien filing and, to the extent that the acquisition is directly traceable to the
disbursements referred to in subparagraph (iii), property acquired by the taxpayer after
tax lien filing. (v) The term "inventory" when used in this section means inventory as
defined in subdivision (48) of subsection (a) of section 42a-9-102;
(2) With respect to a security interest which came into existence after tax lien filing
by reason of disbursements made before the forty-sixth day after the date of tax lien
filing, or before the person making such disbursements had actual notice or knowledge
of tax lien filing, whichever is earlier, but only if such security interest (A) is in property
(i) subject, at the time of tax lien filing, to the lien imposed by sections 12-195a to 12-195g, inclusive, and (ii) covered by the terms of a written agreement entered into before
tax lien filing, and (B) is protected under the laws of the state of Connecticut against a
judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation;
(3) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller's trade or business, unless at the time of such
purchase such purchaser intends such purchase to, or knows such purchase will, hinder,
evade, or defeat the collection of any tax under said sections;
(4) With respect to a purchase money security interest, if said purchase money
security interest would be prior to a conflicting security interest in the same collateral
under sections 42a-9-322 and 42a-9-324.
(1971, P.A. 722, S. 6; P.A. 96-180, S. 24, 166; P.A. 01-132, S. 161.)
History: P.A. 96-180 made technical relettering and renumbering changes to conform Subdivs., Subparas. and clauses
with customary statutory usage, effective June 3, 1996; P.A. 01-132 amended Subdiv. (1) to replace Sec. 42a-9-109(4)
with Sec. 42a-9-102(a)(48) as the statutory reference for the definition of "inventory" and make technical changes for
purposes of gender neutrality and amended Subdiv. (4) to replace reference to Sec. 42a-9-312 with Secs. 42a-9-322 and
42a-9-324.
Sec. 12-195g. Discharge. If any lien created under sections 12-195a to 12-195g,
inclusive, shall be discharged, then a certificate of discharge shall promptly be filed by
the tax collector of the municipality which originally filed the notice of lien, or by the
tax collector's successor with the Uniform Commercial Code Division of the office of
the Secretary of the State in the same manner as termination statements are filed under
section 42a-9-513. The municipal officer who has filed the notice of lien shall file a
notice of discharge of the lien in the manner provided in this section if: A. The taxes
for which the lien has been filed are fully paid together with all interest due thereon or;
B. a cash bond or surety company bond is furnished to the municipality conditioned
upon the payment of the amount liened together with interest due thereon within the
effective period of the lien as hereinbefore provided or; C. a final judgment shall be
rendered in favor of the taxpayer or others claiming an interest in the personal property
liened determining that the tax is not owed, or that the lien is not valid. If the judgment
shall determine that the tax is partially owed, then the officer who filed the notice of
lien or the officer's successor shall within ten days of the rendition of the final judgment
of the court file an amended tax lien for the actual amount of tax found to be due by the
court, which amended lien shall be effective as to the revised amount of the lien as of
the date of the filing of the original notice of tax lien, and said officer or said officer's
successor at the time of the filing of the amended tax lien shall also file a discharge of
the original tax lien.
(1971, P.A. 722, S. 7; P.A. 01-132, S. 162.)
History: P.A. 01-132 replaced reference to Sec. 42a-9-404 with Sec. 42a-9-513 and made technical changes for purposes
of gender neutrality.
Sec. 12-195h. Assignment of liens. Any municipality, by resolution of its legislative body, as defined in section 1-1, may assign, for consideration, any and all liens
filed by the tax collector to secure unpaid taxes on real property as provided under
the provisions of this chapter. The consideration received by the municipality shall be
negotiated between the municipality and the assignee. The assignee or assignees of such
liens shall have and possess the same powers and rights at law or in equity as such
municipality and municipality's tax collector would have had if the lien had not been
assigned with regard to the precedence and priority of such lien, the accrual of interest
and the fees and expenses of collection. The assignee shall have the same rights to
enforce such liens as any private party holding a lien on real property.
(P.A. 93-434, S. 19, 20.)
History: P.A. 93-434 effective June 30, 1993.
Change in marital status affecting ownership is not by itself good cause to open foreclosure judgment based on change
in circumstances. 52 CA 52.
Assignee succeeds only to the assignor municipality's enforcement right empowered by Sec. 12-181, and not to the
municipality's other authorized collection methods. 45 CS 435.