Sec. 12-174. Deferred collection.
Sec. 12-174. Deferred collection. Any person, as owner in whole or in part of, or
fiduciary having control of, or interest in, any real estate, may file with the tax collector,
at any time within ninety days from the date when the first installment of a tax, or the
whole tax in case installments are not authorized, has become due, and within thirty
days from the date when the second or any succeeding installment of a tax, all previous
installments of which have been paid, has become due, an affidavit showing in detail
the existence of unusual financial or other circumstances which justify deferring collection of the tax laid upon such real estate. On receipt of such affidavit, which shall request
that the collection of such tax be deferred, the collector shall, with his recommendations
thereon, refer the same to the selectmen if a town not consolidated with a city or borough,
to the common council or mayor and board of aldermen if a city, to the warden and
burgesses if a borough or to the governing board if any other municipality, for authority
to continue the lien securing such tax for a period not exceeding fifteen years. If action
granting such authority is taken within sixty days from the receipt thereof, but not otherwise, the collector shall make out and file, within the first year after the first installment
of the tax, or the whole tax in case installment payments are not authorized, has become
due, a certificate containing the information required in section 12-173, and the town
clerk shall record such certificate; provided, (1) the collector shall notify the owner of
such real estate of the intent to file a lien by mail not later than fifteen days prior to the
filing of such lien and (2) if such affidavit is approved with respect to any installment,
the succeeding installments, if any, shall become due and payable from the due date of
such installment, and such certificate shall be made out and recorded to secure payment
of all unpaid installments of such tax. Failure to notify such owner of the intent to file
a lien shall not affect the validity of the lien. Each tax, the lien for which has been
continued by certificate under the provisions of this section, shall not be subject to
interest as provided by section 12-146. Each lien continued by certificate under the
provisions of this section shall be subject to foreclosure at any time, but shall be invalid
after the expiration of fifteen years from the date of recording the certificate continuing
the same, unless an action of foreclosure has been commenced within such time. After
the expiration of such period of fifteen years, if such action has not been commenced,
the town clerk then in office shall discharge such lien of record by noting on the margin
thereof the words "Discharged by operation of law", together with the date and his
signature.
(1949 Rev., S. 1855; P.A. 85-396, S. 1; P.A. 90-117, S. 1.)
History: P.A. 85-396 extended term of the lien from 10 to 15 years; P.A. 90-117 required the collector to notify the
owner of the intent to file a lien not later than 15 days prior to filing and provided that the failure to so notify the owner
does not affect the validity of the lien; (Revisor's note: In 1997 the Revisors editorially changed the reference in Subdiv.
(1) from "not later that fifteen days ..." to "not later than fifteen days ...").