CGS § 12-195d. Effective period of lien. Limitation period.

The lien shall be effective for a period of fifteen years from the date of filing unless discharged as provided in section 12-195g. A notice of tax lien shall not be effective if filed more than two years from the date of assessment for the taxes claimed to be due.

Short History

(1971, P.A. 722, S. 4; P.A. 85-396, S. 4.)

Long History

History: P.A. 85-396 extended term of the lien from 10 to 15 years.