Connecticut Statutes

§ 12-195e — Rights and remedies of municipality and taxpayer.

Connecticut § 12-195e
JurisdictionConnecticut
Title 12Taxation
Ch. 205Municipal Tax Liens

This text of Connecticut § 12-195e (Rights and remedies of municipality and taxpayer.) 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. § 12-195e (2026).

Text

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.

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Legislative History

(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.

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Bluebook (online)
Connecticut § 12-195e, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-195e.