reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-195g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 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.
CT Gen Stat § 12-195h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 205 - Municipal Tax Liens|Section 12-195h - Assignment of liens. Notice of assignment.

 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 and of preparing and recording the assignment. The assignee shall have the same rights to enforce such liens as any private party holding a lien on real property including, but not limited to, foreclosure and a suit on the debt. The assignee, or any subsequent assignee, shall provide written notice of an assignment, not later than thirty days after the date of such assignment, to any holder of a mortgage, on the real property that is the subject of the assignment, provided such holder is of record as of the date of such assignment. Such notice shall include information sufficient to identify (1) the property that is subject to the lien and in which the holder has an interest, (2) the name and addresses of the assignee, and (3) the amount of unpaid taxes, interest and fees being assigned relative to the subject property as of the date of the assignment.(P.A. 93-434, S. 19, 20; P.A. 13-135, S. 16; 13-276, S. 40.)History: P.A. 93-434 effective June 30, 1993; P.A. 13-135 added provisions re notice of assignment; P.A. 13-276 added provision re fees and expenses of preparing and recording the assignment and added provision re foreclosure and a suit on the debt.Change in marital status affecting ownership is not by itself good cause to open foreclosure judgment based on change in circumstances. 52 CA 52. A municipal tax lien is more analogous to a transfer of debt than to a transfer of title and as such is not considered a “conveyance” under Sec. 47-10, and accordingly, more specific statutes, such as this section, governing tax liens, which do not require recordation, should take precedence over more general land transfer statutes, such as Sec. 47-10, which do require recordation, thus an assignee's failure to record the assignment of a tax lien does not deprive such assignee of standing to bring a foreclosure action. 196 CA 279. Amendment in 2013 adding “suit on the debt” does not affect situation where plaintiff or assignee acquired title to property by foreclosure because pursuant to Sec. 12-195 all of its claims, in whatever form those claims might take, were extinguished upon such acquisition. 196 CA 298.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.
CT Gen Stat § 12-196 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 206 - School District Tax|Section 12-196 - Taxes levied on what property.

 All taxes levied by any school district shall be levied on the real estate situated therein, and the ratable personal property of those persons who belonged to such district at the time of laying such tax, and upon any manufacturing or mechanical business subject to taxation which is located or carried on in such district, not including therein the value of any real estate situated out of the district, and also upon any mercantile business carried on in such district by any person or persons who do not reside in the town in which such school district is situated; and neither the business so taxed nor any real estate in such district shall be taxed in any other district.(1949 Rev., S. 1878.)See Sec. 10-240 re town control of schools.See Sec. 10-245 re formation of school districts.Real estate in any district taxable there, whatever owner's residence. 4 D. 376; 11 C. 479. Votes imposing school taxes inartificially drawn held valid. 15 C. 331. Rate bill not invalid because it did not show on what list laid. Id., 447. Personal property of deceased person's estate in settlement taxable in district of his domicile at death. 38 C. 443. District may tax to pay old debt. 76 C. 695. See 92 C. 675.
CT Gen Stat § 12-197 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 206 - School District Tax|Section 12-197 - Town almshouse property taxable for schoolhouse.

 Section 12-197 is repealed, effective October 1, 2002.(1949 Rev., S. 1879; S.A. 02-12, S. 1.)
CT Gen Stat § 12-198 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 206 - School District Tax|Section 12-198 - Real estate partly in district; separate assessment.

 When real estate in any district is so entered in the list of the town in common with other real estate situated out of such district that there is no distinct and separate value put by the assessors upon the part lying in such district, one or more of the assessors of the town in which such property is situated shall, on application of such district, value the part lying in such district and return a list of the same to the clerk of such district. Notice of such valuation, and of the meeting of the assessors and selectmen mentioned in section 12-200, shall be given by the district committee in the same way as a notice for district meetings.(1949 Rev., S. 1880.)Doings of assessors under section upheld and construed. 15 C. 447; 76 C. 696. Return to district clerk of list and notices of valuations and meetings are essential for valid tax on property partly in district. 122 C. 404.
CT Gen Stat § 12-199 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 206 - School District Tax|Section 12-199 - Assessment of real estate omitted from town list or with title changed.

 When any real estate in any district liable to taxation has not been put into the town list, one or more of the assessors of the town in which such omission has occurred, on application of such district, shall value such real estate and add such property to the list of the district. When a district lays a tax on the town list last completed, and the title to any real estate appearing on such list has been changed before the time of laying such tax, one or more of the assessors of the town in which such change of property occurred, on application of such district, shall value such real estate in the name of the person owning it at the time of laying such tax and deduct the same from the list of the person in whose name it stood on the town list. The assessors, in performing the duties herein prescribed, shall proceed in the manner prescribed in section 12-198.(1949 Rev., S. 1881.)Cited. 122 C. 404.
CT Gen Stat § 12-200 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 206 - School District Tax|Section 12-200 - Valuation of property.

 At the end of ten days after the return of such list, the assessors and selectmen of the town shall meet in such place as such committee designates in such notice, and shall have the same power in relation to such list that the board of assessment appeals has in relation to the town list; and such valuation shall be the basis of taxation for such property by such district for the year ensuing. Such assessors shall be paid by such district a reasonable compensation for their services.(1949 Rev., S. 1882; 1953, S. 1082d; P.A. 95-283, S. 62, 68.)History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.Cited. 76 C. 698. Failure of assessors and selectmen to meet is sufficient to invalidate tax predicated on assessment which included land outside district. 122 C. 405.
CT Gen Stat § 12-201a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-201a - Definitions.

 Section 12-201a is repealed, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996.(June, 1969, P.A. 1, S. 1; P.A. 89-16, S. 8, 31; P.A. 90-28, S. 5; 90-196, S. 1, 5; P.A. 95-327, S. 9, 10.)
CT Gen Stat § 12-202b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-202b - Tax credit for providers of HUSKY coverage.

 (a) For the income year commencing January 1, 2000, there shall be allowed as a credit against the tax imposed by section 12-202a an amount as calculated pursuant to subsection (b) of this section.(b) The amount of credit allowed shall be equal to fifty-five dollars multiplied by the sum of the number of persons provided health care coverage by the taxpayer under the HUSKY Health program or the HUSKY Plus program, each as defined in section 17b-290, on the first day of each month of the income year for which the credit is taken, divided by twelve.(c) The credit allowed under this section shall not be taken into account for purposes of the installment payments due under section 12-204c but shall be taken into account in the annual return required under section 12-205.(d) The amount of credit allowed any taxpayer under this section for any income year may not exceed the amount of tax due from such taxpayer under section 12-202a with respect to such income year.(P.A. 00-170, S. 19, 42; June Sp. Sess. P.A. 01-6, S. 4, 85; P.A. 02-3, S. 4; P.A. 15-69, S. 6.)History: P.A. 00-170 effective May 26, 2000, and applicable to income years commencing on and after January 1, 2000; June Sp. Sess. P.A. 01-6 amended Subsec. (b) to designate existing provisions as Subdiv. (1), making conforming and technical changes therein, and to add new Subdiv. (2) re formula for the tax credit for income years commencing on or after January 1, 2001, effective July 1, 2001; P.A. 02-3 amended Subsecs. (a) and (b) to discontinue the credit for income years commencing on or after January 1, 2001, effective February 28, 2002; P.A. 15-69 amended Subsec. (b) to change “HUSKY Plan, Part A, HUSKY Plan, Part B” to “HUSKY Health program” and “HUSKY Plus programs” to “HUSKY Plus program”, effective June 19, 2015.
CT Gen Stat § 12-202c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-202c - Supplemental payments to providers of HUSKY coverage.

 (a) Any company filing the annual return required under section 12-205 for the income year commencing January 1, 2001, that, except for the amendment to section 12-202b made by section 4 of public act 02-3 providing for the repeal of the tax credit with respect to income years commencing on or after January 1, 2001, would have been entitled to take a credit under section 12-202b, shall be entitled for the fiscal year ending June 30, 2002, to a supplemental payment. The amount of the supplemental payment shall be equal to the amount of the credit the company would have received, provided such company, together with the final return, pays the full amount of the tax that is due and provides to the commissioner the computation of the amount of credit that could have been taken.(b) For the fiscal year ending June 30, 2003, any company that received a payment under subsection (a) of this section shall be entitled to an additional supplemental payment equal to thirty-six dollars and seventy-five cents multiplied by the sum of the number of persons provided health care coverage by the taxpayer under the HUSKY Health program or the HUSKY Plus program, each as defined in section 17b-290, on the first day of each month, January to June, inclusive, of 2002, divided by six.(P.A. 02-3, S. 5; P.A. 15-69, S. 7.)History: P.A. 02-3 effective February 28, 2002; P.A. 15-69 amended Subsec. (b) to change “HUSKY Plan, Part A, HUSKY Plan, Part B” to “HUSKY Health program” and “HUSKY Plus programs” to “HUSKY Plus program”, effective June 19, 2015.
CT Gen Stat § 12-203 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-203 - Tax on receipts of interest and dividends by domestic companies.

 Section 12-203 is repealed.(1949 Rev., S. 1885; 1949, 1951, 1953, S. 1084d; 1957, P.A. 116; 1959, P.A. 139, S. 1; June, 1969, P.A. 1, S. 2; June, 1971, P.A. 5, S. 109; 1972, P.A. 285, S. 10; P.A. 90-28, S. 9.)
CT Gen Stat § 12-204d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-204d - Payment and disposition of installments.

 The amount of every installment of estimated tax, or payment on account thereof, shall be paid to the commissioner in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services of the state of Connecticut. All funds received by the commissioner under the provisions of sections 12-204, 12-204c to 12-204g, inclusive, 12-212 and 12-212a shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shall issue his receipt to any domestic insurance company or other person for any payment made under the provisions of said sections, upon request.(June, 1969, P.A. 1, S. 7; P.A. 77-614, S. 139, 610; P.A. 90-28, S. 7; 90-196, S. 2, 5; P.A. 95-327, S. 6, 10.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 90-28 deleted reference to repealed Sec. 12-203; P.A. 90-196 added Sec. 12-212 to the list of sections with respect to which provisions of this section apply, thus making such provisions applicable in the case of foreign companies as well as domestic companies, effective June 6, 1990, and applicable to income years commencing on or after January 1, 1990; P.A. 95-327 changed reference to Sec. 12-204a to Sec. 12-204c, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996.
CT Gen Stat § 12-204e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-204e - Liability of fiduciary conducting or liquidating business.

 Any fiduciary who conducts or is liquidating the business or is selling the assets of any domestic insurance company or of a corporation organized under sections 38a-199 to 38a-209, inclusive, or 38a-214 to 38a-225, inclusive, shall be subject to the provisions of section 12-204c, in the same manner and to the same extent as if the business were being conducted or liquidated or assets sold by agents or officers of such company. Payments on account of estimated taxes or charges shall be made by the fiduciary for both that part of the calendar year during which the company exercised its franchise and for that part of the calendar year in which the fiduciary himself was acting.(June, 1969, P.A. 1, S. 8; P.A. 95-327, S. 7, 10.)History: P.A. 95-327 replaced the reference to the filing of declarations and the payment of taxes and charges imposed by this chapter with reference to the “provisions of section 12-204c” and made technical changes, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996.
CT Gen Stat § 12-204f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-204f - Overpayment of estimated and final taxes.

 (a) If any domestic insurance company has paid as an installment of estimated tax an amount in excess of the amount determined to be the correct amount of such installment, such amount shall be credited against any unpaid installment or against the tax. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, such company shall be paid by the State Treasurer, upon order of the Comptroller, the amount of such overpayment.(b) If any domestic insurance company has filed its tax return under this chapter for the calendar year on or before the due date of such return or, if an extension of time to file has been requested and granted, on or before the extended due date of such return, any overpayment reported on such return, if the company has elected to credit such overpayment against the company's estimated tax for the succeeding calendar year, shall be treated as if paid on the due date of the first required installment of estimated tax for such succeeding calendar year. Such overpayment shall be credited against the otherwise unpaid required installments in the order in which such installments are required to be paid under section 12-204c.(June, 1969, P.A. 1, S. 9; P.A. 95-327, S. 8, 10; P.A. 13-232, S. 16.)History: P.A. 95-327 added authority for commissioner to prescribe regulations re crediting overpayment against estimated tax, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996; P.A. 13-232 designated existing provisions as Subsec. (a) and amended same to delete regulations authority and added Subsec. (b) re treatment of overpayments on tax returns, effective July 1, 2013, and applicable to estimated tax payments for calendar years commencing on and after January 1, 2014.
CT Gen Stat § 12-204g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-204g - Regulations.

 The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of sections 12-204, 12-204c to 12-204g, inclusive, 12-212, and 12-212a, which regulations or rulings, when reasonably designed to carry out the intent and purpose of said sections, shall be prima facie evidence of its proper interpretation. The commissioner shall, from time to time, publish for distribution all regulations prescribed hereunder, including any of such rulings which appear to him to be of general interest.(June, 1969, P.A. 1, S. 11; P.A. 77-614, S. 139, 610; P.A. 90-28, S. 8; 90-196, S. 3, 5.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 90-28 deleted reference to repealed Sec. 12-203; P.A. 90-196 added Sec. 12-212 to the list of sections with respect to which provisions of this section apply, thus making such provisions applicable in the case of foreign companies as well as domestic companies, effective June 6, 1990, and applicable to income years commencing on or after January 1, 1990; (Revisor's note: In 1997 references to Secs. 12-201a, 12-204a and (by inference) 12-204b were deleted editorially by the Revisors and replaced by reference to Sec. 12-204c, since those sections were repealed by P.A. 95-327).
CT Gen Stat § 12-205 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-205 - Annual return. Extensions.

 Each domestic insurance company doing business in this state shall, on or before the first day of March, annually, render to the Commissioner of Revenue Services an annual return, on forms prescribed or furnished by the commissioner and signed by one of the principal officers of such company, stating specifically the name of the company and the location of its principal office, the names and locations of any subsidiary domestic insurance companies or insurance holding companies, the interest, dividends, premiums and other items of gross income received by such company and by each of the departments of such company during the next preceding calendar year, the deductions from such items of gross income as specified in this chapter and such other information as the commissioner may require for the purpose of making any computations required by this chapter and for the enforcement of this chapter. The amount of tax reported to be due on such return shall be due and payable on or before said first day of March. Payments shall be made in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services. The commissioner may, for good cause shown, extend the time for making the return and paying the tax, if a written request is filed with the commissioner together with a tentative return which must be accompanied by a payment of the tax reported to be due thereon on or before said first day of March. Any company to which an extension is granted shall pay, in addition to the tax, interest at the rate of one per cent per month or fraction thereof from the date on which the tax would have been due without the extension until the date of payment.(1949 Rev., S. 1886; P.A. 77-614, S. 139, 610; P.A. 85-381, S. 1; P.A. 93-361, S. 3; P.A. 97-243, S. 8, 67; P.A. 98-244, S. 4, 35.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 85-381 made technical changes in language, deleted provision imposing $1,000 fine for failure to make return in timely fashion, and added provision re the date such tax is due and specifying the manner of payment; P.A. 93-361 authorized commissioner to extend the time for making return and imposed interest penalty; P.A. 97-243 reduced rate of interest from 1.66% to 1%, effective June 24, 1997, and applicable to taxes due and owing on or after July 1, 1995; P.A. 98-244 eliminated notarization requirement, effective June 8, 1998, and applicable to calendar years commencing on or after January 1, 1998.