Sec. 21-73a. Owner's interest subject to tax lien.
Sec. 21-73a. Owner's interest subject to tax lien. The interest of each owner of
a mobile manufactured home park in such park shall be subject to any tax lien on such
park continued pursuant to the provisions of section 12-173. No such lien shall be valid
unless the tax collector of the municipality wherein such park is situated makes and
files in the office of the town clerk a certificate of lien, pursuant to the provisions of
section 12-173, giving notice of his intention to claim against such park. Such lien shall
exist from the fifteenth day succeeding the date of entry of such certificate in the land
records. Any such lien may be discharged in accordance with said section 12-173.
(P.A. 83-456, S. 3, 7; June Sp. Sess. P.A. 83-3, S. 1.)
History: June Sp. Sess. P.A. 83-3 changed term "mobile home" to "mobile manufactured home".
Cited. 208 C. 620.