Connecticut § 12-195a Personal property tax liens: Definitions.

Connecticut Statutes

§ 12-195a — Personal property tax liens: Definitions.

Connecticut § 12-195a

Title 12Taxation

Ch. 205Municipal Tax Liens

This text of Connecticut § 12-195a (Personal property tax liens: Definitions.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-195a (2026).

Text

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 def

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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 .

Legislative History

(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”.