Sec. 12-555a. Collection of admissions, cabaret and dues tax. State lien against real estate as security for tax.
Sec. 12-555a. Collection of admissions, cabaret and dues tax. State lien against
real estate as security for tax. The amount of any tax, penalty or interest 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 of Revenue
Services or his authorized agent. The amount of any such tax, penalty and interest shall
be a lien, from the last day of the month next preceding the due date of such tax until
discharged by payment, against all real estate of the taxpayer within the state, and a
certificate of such 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 shall
be recorded in the same office in which the lien is 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.
(June, 1971, P.A. 2, S. 1-3; P.A. 82-172, S. 11, 14.)
History: P.A. 82-172 substituted new provisions concerning collection of tax, including creation of a lien against real
estate related to overdue taxes and a lien foreclosure procedure.