Connecticut Seal

General Assembly

 

Committee Bill No. 6080

January Session, 2007

 

LCO No. 5324

 

*05324HB06080PD_*

Referred to Committee on Planning and Development

 

Introduced by:

 

(PD)

 

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.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-172 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2007):

The interest of each person in each item of real estate, which has been legally set in his assessment list, shall be subject to a lien for that part of his taxes laid upon the valuation of such interest, as found in such list when finally completed, as such part may be increased by interest, fees and charges, and a lien for any obligation to make a payment in lieu of any such taxes, as defined in section 12-171. Such lien, unless otherwise specially provided by law, shall exist from the first day of October or other assessment date of the municipality in the year previous to that in which such tax, or the first installment thereof, became due until [one year] two years after such tax or first installment thereof became due and, during its existence, shall take precedence of all transfers and encumbrances in any manner affecting such interest in such item, or any part of it. Such lien, during its existence, may be enforced by levy and sale of such real estate if such person has complete title thereto or of his interest in such real estate if he does not have complete title thereto. No sale of real estate for taxes or foreclosure of any lien shall divest the estate sold of any existing lien for other taxes.

This act shall take effect as follows and shall amend the following sections:

Section 1

October 1, 2007

12-172

Statement of Purpose:

To rectify an inconsistency in current law. Section 12-175 of the general statutes states that the tax collector has two years from the original due date of the real estate tax to file a certificate to continue a lien in the land records before the silent lien provided in section 12-172 of the general statutes expires. Section 12-172 of the general statutes states that the silent lien exists for a period of one year from the original due date of the real estate tax.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]

Co-Sponsors:

REP. RITTER, 38th Dist.

H.B. 6080