Sec. 12-173. Certificate continuing lien. Discharge. Valid notice.
Sec. 12-173. Certificate continuing lien. Discharge. Valid notice. (a) The collector of each municipality, by pursuing the method authorized by either section 12-174
or 12-175, may continue any tax lien existing against any item of real estate to secure
the payment of the tax assessed by such municipality thereon or of any obligation to
make a payment in lieu of any such tax, as defined in section 12-171, as such tax has
been increased by legal interest, fees and charges, by making out and filing, within the
time limited by section 12-174 or 12-175, in the office of the town clerk of the town
wherein such real estate is situated, a certificate containing the following information:
(1) The name of the person against whom such tax appears in the rate bill; (2) a description of such real estate; (3) the principal of such tax due thereon, the amount of which,
with interest, if any, and fees and other charges, is secured by such lien; (4) the date or
dates when the principal of such tax became due; and (5) a statement giving notice of
his intention to file a lien pursuant to sections 12-172 and 49-73a to 49-73i, inclusive,
against the proceeds of any policy of insurance providing coverage for loss or damage
caused by fire, if a loss or damage has occurred. The town clerk shall record such certificate in the land records. Any tax lien so continued, when the tax has been paid with
interest, fees and charges as provided by law, shall be discharged by a certificate of the
then collector of taxes. Such certificate of release shall be delivered by such collector
to the town clerk, who shall record it in the land records.
(b) A certificate continuing a tax lien under this section, filed in a timely manner,
provides valid notice of the continuance of the lien to a subsequent purchaser or encumbrancer if the recorded certificate is sufficient to place a subsequent purchaser or encumbrancer on notice of the existence and extent of that lien, notwithstanding any error,
irregularity or omission in that certificate. A certificate that erroneously states the
amount due provides valid notice to a subsequent purchaser or encumbrancer up to the
amount stated or the amount actually due, whichever is less.
(1949 Rev., S. 1854; P.A. 80-207, S. 5, 7; P.A. 89-361, S. 3, 4; P.A. 99-238, S. 2, 8; P.A. 00-84, S. 3, 6.)
History: P.A. 80-207 added Subdiv. (5) to require that certificate contain statement of intention to file lien against
proceeds of insurance covering fire loss or damage; P.A. 89-361 included payments in lieu of taxes; P.A. 99-238 designated
existing provisions as Subsec. (a) and added Subsec. (b) re validation of certificate continuing a tax lien if certificate
provides sufficient notice notwithstanding any error, irregularity or omission, effective July 1, 2000; P.A. 00-84 revised
effective date of P.A. 99-238 to specify applicability of section as amended by that act to errors, irregularities and omissions
occurring on or after January 1, 1999, effective July 1, 2000.
See Sec. 7-34a re town clerks' fees generally.
Certificate for tax assessed on building alone not invalid for including land also. 51 C. 259. Certificate must give data
showing correct amount of tax itself. 67 C. 528. Must include all land subject to one tax. 74 C. 94. Certificate must not
include tax on personal property. 90 C. 312. Power of legislature to cure invalidity in tax lien by retrospective validating
act. Id., 315. Cited. 101 C. 389. Cited. 103 C. 261. Cited. 104 C. 547. Certificate not invalid though written directly into
land records by town clerk who subsequently obtained tax collector's signature; tax lien as breach of covenant of warranty.
107 C. 136. Cited. 192 C. 653.
Cited. 11 CA 308.
Cited. 38 CS 722.