Sec. 12-195b. Perfection. Priority.
Sec. 12-195b. Perfection. Priority. (a) If any personal property tax, other than a
tax on a motor vehicle, due any municipality is not paid within the time limited by any
local charter or ordinance, or in the event that the municipality, following the assessment
date for such tax, has reason to believe that such tax will not be paid when due, the
municipality shall have a lien, upon perfection as hereinafter provided, upon the goods
situated in this state and owned by the taxpayer upon the date of perfection, or upon the
goods thereafter acquired by the taxpayer. Such lien shall attach and become perfected
at the time when notice of such lien is filed pursuant to the filing provisions of part 5
of article 9 of title 42a, except that the signature of the taxpayer against whose property
the lien is claimed shall not be required on said notice of lien and, in each case, the
notice of lien shall be filed as if the debtor were located in this state. Except as hereinafter
provided, upon perfection, such lien shall have priority over all subsequently perfected
liens and security interests. Such lien shall not attach to or be applicable to proceeds.
(b) On and after July 1, 1999, and except as otherwise provided by law, a notice of
lien upon personal property for taxes payable to a municipality shall, once perfected
under part 5 of article 9 of title 42a, have priority over all previously perfected liens and
security interests and other encumbrances of record under the Connecticut Uniform
Commercial Code. If more than one municipality perfects such a notice of lien on the
same day, the priority of such liens shall be determined by the time of day such liens
were perfected, and if perfected at the same time, the lien for the highest tax amount
shall take precedence. As used in this section, "municipality" means any town, consolidated town and city, consolidated town and borough, borough, district, as defined in
section 7-324, and any city not consolidated with a town.
(c) The provisions of this section shall not be construed to create any implication
related to the priority of a lien perfected on or before June 30, 1999.
(1971, P.A. 722, S. 2; P.A. 99-283, S. 7, 10; P.A. 01-132, S. 159.)
History: P.A. 99-283 designated existing provisions as Subsec. (a) and added new Subsecs. (b) and (c) giving perfected
personal property tax liens priority over all previously perfected liens, security interests and other recorded encumbrances,
effective July 1, 1999; P.A. 01-132 amended Subsec. (a) to add provision that "in each case, the notice of lien shall be
filed as if the debtor were located in this state" and replaced references to "part 4" with "part 5" of article 9 of title 42a in
Subsecs. (a) and (b).