Sec. 12-159. Collector's deed as evidence. Irregularities.
Sec. 12-159. Collector's deed as evidence. Irregularities. Any deed, or the certified copy of the record of any deed, purporting to be executed by a tax collector and
similar, or in substance similar, to the above, shall be prima facie evidence of a valid
title in the grantee to the premises therein purported to be conveyed, encumbered only
by the lien of taxes to the municipality which were not yet due and payable on the
date notice of levy was first made, easements and similar interests appurtenant to other
properties not thereby conveyed, and other interests described therein and of the existence and regularity of all votes and acts necessary to the validity of the tax therein
referred to, as the same was assessed, and of the levy and sale therefor, and no tax
collector shall be required to make return upon his warrant of his doings thereunder,
except that the purchaser may, within ninety days of the recording of the collector's
deed, request in writing from the tax collector, an affidavit which complies with the
provisions of section 12-167a. The tax collector shall provide such affidavit within thirty
days of receipt of such request. The town clerk shall record such affidavit in the land
records of such town and shall index the affidavit under the name of the purchaser as
grantee. No act done or omitted relative to the assessment or collection of a tax, including
everything connected therewith, after the vote of the community laying the same, up to
and including the final collection thereof or sale of property therefor, shall in any way
affect or impair the validity of such tax as assessed, collected or sought to be collected
or the validity of such sale, unless the person contesting the validity of such sale shows
that the collector neglected to provide notice pursuant to section 12-157, to such person
or to the predecessors of such person in title, and who had a right to notice of such sale,
and that the person or they in fact did not know of such sale within six months after it
was made, and provided such property was by law liable to be sold to satisfy such tax.
The fact that the collector may have charged or received illegal fees upon such sale shall
not impair the sale's validity. If the person contesting such fees shows that illegal fees
were charged by the collector, the municipality shall refund such illegal fees together
with legal interest from the date of their payment in accordance with section 12-129.
(1949 Rev., S. 1840; P.A. 95-228, S. 5, 15; P.A. 99-283, S. 5, 10.)
History: P.A. 95-228 added provisions re encumbrances on a title, affidavits on the collector's actions and refunds of
illegal fees charged by a collector and made technical changes, effective July 6, 1995, and applicable to tax sale notices
posted, filed or published on and after said date; P.A. 99-283 replaced "one year" with "six months" and made changes
for gender neutrality, effective June 29, 1999.
Does not validate sale, where levy made for one tax and land sold for others. 87 C. 146. Cited. 126 C. 212.
Cited. 46 CA 721. Section reflects legislative support for principle that easements appurtenant run with the land and
are not extinguished when title is conveyed pursuant to a tax lien foreclosure. 63 CA 164.