Chapter 205. Municipal Tax Liens
Section
12-171Definitions.12-172Tax liens; precedence; enforcement.12-173Certificate continuing lien. Discharge. Valid notice.12-174Deferred collection.12-175Further continuance of lien.12-176Fees of collectors and town clerks.12-177Certificates continuing tax liens; ordinances in certain large municipalities.12-178Precedence of School Fund or Agricultural College Fund mortgage.12-179Discharge of tax liens.12-180Record of undischarged tax liens.12-181Foreclosure of tax liens.12-182Summary foreclosure of tax liens.12-182aAction to foreclose certain tax liens privileged.12-183Form of petition for summary foreclosure.12-184Appointment of appraisers.12-185Withdrawal of property from scope of proceeding.12-186Publication and notice.12-187Filing of a bona fide defense.12-188Presumption of validity.12-189Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.12-190Return of tax collector.12-191Final judgment. Certificate of foreclosure.12-192Joint foreclosure by two or more municipalities. Costs and fees to be shared.12-193Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.12-194Entry fee.12-195Removal of taxes and assessments on real estate acquired by a municipality.12-195aPersonal property tax liens: Definitions.12-195bPerfection. Priority.12-195cNotice of lien.12-195dEffective period of lien. Limitation period.12-195eRights and remedies of municipality and taxpayer.12-195fValidity of liens.12-195gDischarge.12-195hAssignment of liens securing unpaid taxes on real property. Powers and rights of assignee. Contract to memorialize assignment required. Notice of assignment. Notice prior to commencing an action to foreclose lien.