Sec. 12-441. Delinquent taxes; lien.
Sec. 12-441. Delinquent taxes; lien. The amount of any tax due and unpaid under
the provisions of this chapter may be collected under the provisions of section 12-35.
The warrant therein provided for shall be signed by the commissioner or his authorized
agent. The amount of any such tax shall be a lien, from the last day of the tax period
until discharged by payment, against all real estate of the taxpayer within the state and
a certificate of lien signed by the commissioner may be filed for record in the office of
the clerk of any town in which such real estate is situated, provided no such lien shall
be effective as against any bona fide purchaser or qualified encumbrancer of any interest
in any such property. When any tax with respect to which a lien has been recorded under
the provisions of this section has been satisfied, the commissioner, upon request of any
interested party, shall issue a certificate discharging such lien, which certificate may be
recorded in the same office in which the lien was recorded. Any action for the foreclosure
of such lien shall be brought by the Attorney General in the name of the state in the
superior court for the judicial district in which the property subject to such lien is situated,
or, if such property is located in two or more judicial districts, in the superior court for
any one such judicial district, and the court may limit the time for redemption or order
the sale of such property or make such other or further decree as it judges equitable. If
any taxpayer sells or transfers his business in whole or in part, the purchaser shall be
liable, and, in the case of two or more purchasers, each of them shall be jointly and
severally liable, with the former owner, for the payment of the tax.
(1949 Rev., S. 4331; P.A. 82-172, S. 7, 14.)
History: P.A. 82-172 added procedure re foreclosure of the state lien against real estate for tax not paid when due.
See note to Sec. 12-433.