Connecticut § 12-263x Collection of tax, penalty, interest or fee. State lien against real estate as security.

Connecticut Statutes

§ 12-263x — Collection of tax, penalty, interest or fee. State lien against real estate as security.

Connecticut·Title 12 Taxation·Ch. 211c Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees

The amount of any tax, penalty, interest or fee, due and unpaid under the provisions of sections 12-263q to 12-263v, inclusive, may be collected under the provisions of section 12-35. The warrant therein provided for shall be signed by the commissioner or the commissioner's authorized agent. The amount of any such tax, penalty, interest or fee shall be a lien on the real estate of the taxpayer from the last day of the month next preceding the due date of such tax until such tax is paid. The commissioner may record such lien in the records of any town in which the real estate of such taxpayer is situated but no such lien shall be enforceable against a bona fide purchaser or qualified encumbrancer of such real estate. When any tax or fee with respect to which a lien has been recorded under t

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The amount of any tax, penalty, interest or fee, due and unpaid under the provisions of sections 12-263q to 12-263v, inclusive, may be collected under the provisions of section 12-35. The warrant therein provided for shall be signed by the commissioner or the commissioner's authorized agent. The amount of any such tax, penalty, interest or fee shall be a lien on the real estate of the taxpayer from the last day of the month next preceding the due date of such tax until such tax is paid. The commissioner may record such lien in the records of any town in which the real estate of such taxpayer is situated but no such lien shall be enforceable against a bona fide purchaser or qualified encumbrancer of such real estate. When any tax or fee with respect to which a lien has been recorded under the provisions of this subsection has been satisfied, the commissioner shall, upon request of any interested party, issue a certificate discharging such lien, which certificate shall be recorded in the same office in which the lien was recorded. Any action for the foreclosure of such lien shall be brought by the Attorney General in the name of the state in the superior court for the judicial district in which the property subject to such lien is situated, or, if such property is located in two or more judicial districts, in the superior court for any one such judicial district, and the court may limit the time for redemption or order the sale of such property or make such other or further decree as it judges equitable. For purposes of section 12-39g, a fee under this section shall be treated as a tax.

Connecticut § 12-263x (Collection of tax, penalty, interest or fee. State lien against real estate as security.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(June Sp. Sess. P.A. 17-4, S. 9; P.A. 24-151, S. 96.) History: June Sp. Sess. P.A. 17-4 effective November 21, 2017; P.A. 24-151 replaced “The warrant provided under section 12-35” with “The warrant therein provided for”.