Sec. 12-363. Jointly-owned real property; certificate of tax payment.
Sec. 12-363. Jointly-owned real property; certificate of tax payment. When
any person owning an interest in real property in joint tenancy with another or others
with the right of survivorship dies, one of the survivors or the personal representative
of the deceased joint tenant shall cause to be recorded in the land records in the town
in which such real property is situated a certificate of the probate court having jurisdiction
of the estate of such deceased joint tenant, which certificate shall refer to the instrument
by which the joint tenancy was created, the name and date of death of the deceased joint
tenant and a statement that no succession tax is due in connection with the interest of
the deceased joint tenant or that such succession tax has been fully paid, or that the
Commissioner of Revenue Services has released such real property from the operation
of any lien for succession taxes in accordance with the provisions of section 12-364, as
the case may be. Such certificate so recorded in such land records shall be conclusive
evidence that such real property is free from any claim for succession tax due the state
in respect to the interest of the deceased joint tenant in such real property.
(1949 Rev., S. 2041; 1949, 1953, S. 1148d; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.