Sec. 12-179. Discharge of tax liens.
Sec. 12-179. Discharge of tax liens. The selectmen of any town, the mayor of any
city, the warden of any borough or the chairman of the governing board of any municipal
district may discharge any lien filed to secure payment of any tax, a certificate of which
has been recorded in the land records, by causing to be recorded in the office of the
town clerk a certificate discharging such lien in such land records, if any tax secured
by such lien has been duly abated, or if the tax secured by any such lien has been paid
and the collector is without authority of law to discharge such lien, or when counsel for
any such municipality delivers an opinion in writing showing that he is satisfied that
the tax has been paid, though payment has not been credited to the taxpayer, or when
such opinion has been delivered by counsel showing that any lien is illegal because the
requirements of the statute respecting the same have not been complied with. In each
such opinion, the counsel shall state wherein any lien so filed is illegal. Each such
discharge shall be signed by a majority of the board of selectmen, the mayor, the warden
or the chairman, as the case may be, and shall recite the fact that counsel for the municipality has rendered an opinion respecting such lien in accordance with the provisions
of this section. Each opinion showing that any lien is illegal shall be filed with the town
clerk of the town wherein such lien is to be so discharged. For recording any such
discharge, the town clerk shall receive from the town, city, borough or other municipal
district, if his annual compensation is not fixed by law, a fee of fifty cents.
(1949 Rev., S. 1861.)