PA 07-99—HB 6080

Planning and Development Committee

Finance, Revenue and Bonding Committee

AN ACT CONCERNING CLARIFICATION OF THE PERIOD OF TIME BETWEEN THE REAL ESTATE PROPERTY TAX DUE DATE AND THE LAPSING OF THE SILENT LIEN PROVIDED IN STATUTE

SUMMARY: This act increases, from one to two years after property tax becomes due on real property, the time period that a municipality has a “silent (unrecorded) lien” on the property under CGS 12-172 for the taxes. It thus makes this provision consistent with CGS 12-175, which gives a tax collector two years from the tax due date to file a certificate on the land records to continue the lien.

EFFECTIVE DATE: October 1, 2007, and applicable to liens filed on or after that date.

OLR Tracking: KM: JK: JL: RO