Sec. 12-175. Further continuance of lien.
Sec. 12-175. Further continuance of lien. In addition to the method of procuring
the continuance of the lien provided in section 12-174, the tax collector of any municipality may continue any tax lien upon any item of real estate by making out a certificate
containing the information required by the provisions of section 12-173. Each certificate
authorized by the provisions of this section shall be filed in the office of the town clerk
of the town in which such real estate is situated not later than two years after the first
installment of the tax, or the whole tax in case installment payments are not authorized,
has become due, and the town clerk shall record such certificate in the land records of
such town, provided the tax 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.
Failure to notify such owner shall not affect the validity of the lien. Each such tax, as
it may have been increased by interest, fees and charges provided for by law, shall
remain a lien upon such real estate from the date of the filing of such certificate; and
any tax lien so continued, when the amount due has been paid, may be discharged by
a certificate of the then collector of taxes recorded in such land records; but any tax lien
upon private property which has been recorded in the land records of any town for more
than fifteen years from the due date of the tax shall be invalid, and such property shall
be free from the encumbrance of such lien, unless an action of foreclosure has been
commenced during such period of fifteen years and a notice of lis pendens filed for
record, and the town clerk shall, if no such notice has been filed, upon the request of
any interested person, discharge such lien of record by noting on the margin of such
record the words, "Discharged by operation of law".
(1949 Rev., S. 1856; P.A. 85-396, S. 2; P.A. 90-117, S. 2; P.A. 97-91.)
History: P.A. 85-396 extended term of the lien from 10 to 15 years; P.A. 90-117 required the tax 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; P.A. 97-91 extended the time for filing lien certificates in the office of the town
clerk from 1 year to 2 years and specified that start date for 15-year validity of lien is due date of tax.
See Sec. 7-34a re town clerks' fees generally.
Running of statute of limitations tolled by filing of petition in bankruptcy. 210 C. 175.
Cited. 11 CA 308. Cited. 22 CA 517.