Sec. 12-180. Record of undischarged tax liens.
Sec. 12-180. Record of undischarged tax liens. The record of all undischarged
tax liens of each town, city, borough or other municipal district which was required by
law to be prepared on or before June 6, 1930, by the tax collector of such municipality
shall be kept up to date by such tax collector by the addition thereto of all new certificates
and the removal therefrom of all certificates which have been lawfully discharged, and
the reasonable cost to him therefor shall be paid by such town, city, borough or municipal
district. Such records shall be kept on forms prescribed by the Commissioner of Revenue
Services. If any tax collector has failed to prepare such record or fails to keep such
record up to date, the Commissioner of Revenue Services may apply to the superior
court of the judicial district wherein such town, city, borough or municipal district is
situated, or to a judge of said court if said court is not in session, for an order requiring
such tax collector to prepare such record or cause the same to be prepared or corrected
within a reasonable time, and said court or such judge shall, upon proof of such failure,
issue such order, against such tax collector or such other official of such municipality,
or both, as may be necessary in order to procure the preparation or correction of such
record.
(1949 Rev., S. 1862; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 2, 127.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 substituted "judicial district" for "county".