Sec. 49-73a. Liens on proceeds of fire insurance for outstanding municipal taxes.
Sec. 49-73a. Liens on proceeds of fire insurance for outstanding municipal
taxes. The interest of each person in the proceeds of any policy issued by an insurance
company providing fire insurance coverage for loss or damages caused by fire on an
item of real estate, including any policy written pursuant to the provisions of section
38a-670, provided the amount of the proceeds for the loss payable under such policy is
five thousand dollars or more, shall be subject to any tax lien on such item of real estate
continued pursuant to the provisions of section 12-173. No such lien shall be valid unless
the tax collector of the municipality wherein such item of real estate 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 proceeds. 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. 79-342, S. 1.)
Cited. 192 C. 653.
Cited. 11 CA 308.
Cited. 38 CS 722.