reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-182 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-182 - Summary foreclosure of tax liens.

 Whenever used in sections 12-182 to 12-194, inclusive, “municipality” has the meaning given it in section 12-141 and “tax” includes each property tax or assessment and each installment and part thereof due a municipality, with any interest or other lawful charges incident thereto. In addition to other remedies provided by law, the tax collector of any municipality may bring in its name an action in the nature of an action in rem to foreclose a tax lien or liens on real estate the fair market value of which, in his judgment, is less than the total of the amounts due upon the tax liens and other encumbrances upon the property so liened and is not more than one hundred thousand dollars with respect to any one parcel. No judgment shall be rendered in such proceeding for the recovery of a personal judgment against the owner of the property subject to such lien or liens or any person having an interest therein.(1949 Rev., S. 1864; P.A. 83-173, S. 1; P.A. 97-320, S. 7, 11; P.A. 02-137, S. 8.)History: P.A. 83-173 increased limit from $5,000 to $20,000; P.A. 97-320 increased fair market value limit to $50,000, effective July 1, 1997; P.A. 02-137 increased fair market value limit to $100,000.Cited. 201 C. 1; 236 C. 710.Cited. 21 CA 275.
CT Gen Stat § 12-182a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-182a - Action to foreclose certain tax liens privileged.

 An action to foreclose a tax lien pursuant to section 12-181 or a lien on blighted real estate imposed pursuant to section 7-148aa, commenced in the Superior Court by a municipality on or after January 1, 2018, shall be privileged with respect to assignment for trial.(P.A. 17-126, S. 1.)History: P.A. 17-126 effective January 1, 2018.
CT Gen Stat § 12-184 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-184 - Appointment of appraisers.

 Upon the filing of any such petition in court, the clerk shall record the date of its receipt thereon and promptly bring the same to the attention of the court, or any judge thereof, who shall, within two weeks from the filing date, appoint two qualified and disinterested appraisers to appraise such real estate being foreclosed and report to said court the fair market value of each liened parcel appearing in such petition. Such appraisers shall file their report in duplicate with the court, or any judge thereof, within thirty days from the date of their appointment, identifying each parcel listed in such petition by its serial number. The court, or any judge thereof, in its or his discretion, may grant a reasonable extension of said thirty-day period only upon due cause being shown. When their report has been returned to and accepted by the court, it, or any judge thereof, shall determine the compensation to be paid to each of them and, if more than one municipality has joined in the proceeding, the part of such compensation each shall pay. The clerk of the court shall certify the amounts of compensation to be paid by each municipality to its treasurer, who shall pay the same. The filing of such petition in the office of the clerk of the court shall constitute the beginning of an action for the foreclosure of the tax lien or liens upon each of the parcels of real estate described.(1949 Rev., S. 1866.)Cited. 21 CA 275.
CT Gen Stat § 12-185 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-185 - Withdrawal of property from scope of proceeding.

 If the report of the appraisers shows that the fair market value of any parcel of property listed in such petition is greater than the total of the amounts due upon the tax lien or liens and the recorded principal amounts of all other encumbrances thereon or is more than one hundred thousand dollars, the clerk shall write the word “Withdrawn” opposite the item of property on the list and thereafter such property shall not be within the scope of the proceeding.(1949 Rev., S. 1867; P.A. 83-173, S. 3; P.A. 97-320, S. 9, 11; P.A. 02-137, S. 10.)History: P.A. 83-173 increased limit from $5,000 to $20,000; P.A. 97-320 increased lien limit to $50,000, effective July 1, 1997; P.A. 02-137 increased fair market value amount from more than $50,000 to more than $100,000.Cited. 21 CA 275.
CT Gen Stat § 12-187 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-187 - Filing of a bona fide defense.

 The owner or any person having an interest in or encumbrance on any piece of property may, at any time at least three months before the last day of the redemption period, file in the office of the clerk of said court a bona fide defense, verified under oath, in duplicate, to the proceeding in respect to such property, identifying the same by its serial number, and, if the court is satisfied that the defense stated is a bona fide defense, it shall direct the clerk to write opposite the description of the property in the list the word “Withdrawn”, and thereafter such property shall not be within the scope of the proceeding.(1949 Rev., S. 1869.)Cited. 21 CA 275.
CT Gen Stat § 12-188 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-188 - Presumption of validity.

 It shall not be necessary for any municipality to plead or prove the various steps, procedures and notices for the assessment and levy of the taxes, assessments or other lawful charges against the properties included in the judgment rendered in the proceeding, but such taxes, assessments or other lawful charges and the corresponding liens thereof shall be presumed to be valid.(1949 Rev., S. 1870.)Cited. 21 CA 275.
CT Gen Stat § 12-189 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.
CT Gen Stat § 12-190 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.
CT Gen Stat § 12-191 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.
CT Gen Stat § 12-192 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.
CT Gen Stat § 12-193 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-193 - Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.

 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. A municipality shall reimburse a taxpayer for the costs of state marshal fees or any property seized if the court finds that such costs were incurred because of an error by the tax assessor or tax collector and not as the result of any action or failure on the part of the taxpayer.(1949 Rev., S. 1875; P.A. 75-73, S. 1; P.A. 84-282, S. 2; P.A. 88-153, S. 1, 2; P.A. 07-50, S. 1.)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; P.A. 07-50 added provision re reimbursement to taxpayer if court finds error by the tax assessor or tax collector.Cited. 201 C. 1; 236 C. 710.Cited. 21 CA 275.
CT Gen Stat § 12-194 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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 $7 to $25 and deleted provision re judgment fee of $10 paid by municipality upon foreclosure judgment.Cited. 21 CA 275.
CT Gen Stat § 12-195 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.
CT Gen Stat § 12-195a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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”.
CT Gen Stat § 12-195b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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).
CT Gen Stat § 12-195c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.)
CT Gen Stat § 12-195d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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 10 to 15 years.
CT Gen Stat § 12-195e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.