Sec. 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
Sec. 12-35b. Definitions for sections concerning state liens on real property
related to tax delinquency. Use of electronic signature by commissioner. (a) For the
purposes of sections 12-204, 12-212, 12-235, 12-268h, 12-309, 12-330i, 12-366, 12-398, 12-420, 12-441, 12-475, 12-488, 12-555a, 12-594, 12-638j, 12-655 and 12-734:
(1) "Bona fide purchaser" means a person who takes a conveyance of real estate in
good faith from the holder of legal title, and pays valuable consideration, without actual,
implied, or constructive notice of any tax delinquency.
(2) "Qualified encumbrancer" means a person who places a burden, charge or lien
on real estate, in good faith, without actual, implied, or constructive notice of any tax
delinquency.
(3) "Commissioner" means the Commissioner of Revenue Services or his or her
authorized agent.
(b) For purposes of the sections enumerated in subsection (a) of this section, the
commissioner may use an electronic signature, as defined in section 1-267, on any
certificate of lien or certificate discharging such lien. No town clerk shall refuse to record
any such certificate because the commissioner has used an electronic signature thereon.
(c) All certificates of lien or certificates discharging a lien using an electronic signature of the commissioner and filed with a town clerk by the commissioner before June
9, 2006, when otherwise valid, are validated and effective as of the date originally filed
with such town clerk.
(P.A. 82-172, S. 1, 14; P.A. 85-501, S. 1; P.A. 87-124, S. 16, 18; P.A. 90-29; June Sp. Sess. P.A. 91-3, S. 97, 168; P.A.
93-74, S. 2, 67; 93-332, S. 24, 42; P.A. 94-175, S. 28, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; Nov. Sp. Sess. P.A. 94-3,
S. 12, 72; P.A. 95-160, S. 64, 69; P.A. 06-194, S. 9.)
History: P.A. 85-501 added Secs. 12-235, 12-268h, 12-405d, 12-420, 12-512 and 12-594 to the list of sections to which
the definitions apply; P.A. 87-124 removed reference to Sec. 12-253, which it repealed, effective January 1, 1988, and
applicable to tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and
thereafter; P.A. 90-29 added Subdiv. (c) defining "commissioner"; June Sp. Sess. P.A. 91-3 added references to Secs. 12-330i, 12-638j and 12-735, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after
January 1, 1991; P.A. 93-74 added reference to Sec. 22a-256j, effective July 1, 1993 (Revisor's note: Reference to Sec.
46 of P.A. 93-74 was deleted by the Revisors to reflect its repeal in P.A. 93-324); P.A. 93-332 added reference to Sec. 12-366, effective July 1, 1993; P.A. 94-175 added references to Secs. 12-263b and 22a-256j, effective June 2, 1994; May Sp.
Sess. P.A. 94-4 and P.A. 95-160 revised effective date of P.A. 94-175 but without affecting this section; Nov. Sp. Sess.
P.A. 94-3 added reference to section 12-263m, effective December 6, 1994; P.A. 06-194 designated existing provisions
as Subsec. (a) and amended same by revising list of sections subject to definitions, redesignating definitions as numbered
subdivs. and making a technical change, and added Subsecs. (b) and (c) re commissioner's use of electronic signature and
validation of liens and lien discharges filed prior to June 9, 2006, effective June 9, 2006.