Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-158
Form of collector's deed. Liability of municipalities for breach of warranty
# (a)
The deed given by any collector for real estate sold by him for taxes shall be in substance in the form following: Know all men by these presents, that, whereas the (here insert the name of the taxing authority) did on the day of , 20.., lay a tax on its grand list next to be (or last) perfected, a rate bill for which and for a personal tax (if such be the fact), in all respects made out according to law with a warrant thereto attached, was placed in my hands, I being the duly appointed and qualified collector thereof, for collection, which tax became due on the day of , 20..; and, whereas A.B., upon demand made, neglected and refused to pay the tax set opposite his name in said rate bill, and thereupon, on the day of , 20.., I levied upon the parcel of real estate hereinafter described for that portion of said tax which was assessed thereon, to wit: $ and accrued interest (or if the levy was for the whole tax, for the amount of said tax, to wit: $ and accrued interest) and gave due notice thereof to said taxpayer and to as by law provided, which real estate so levied upon is situated in and bounded , and on the day of , 20.., no one having previously tendered me said tax with interest and my fees, in pursuance of said levy, and in accordance with the terms of said notice, I sold at public auction the whole of (or the following portion of) said real estate of (to wit) to C.D., for the sum of $ Now, therefore, in consideration of the premises, and of said sum of money, received to my full satisfaction, of said C.D., I hereby bargain and sell unto him the premises last above described, with the appurtenances, to have and to hold the same to him and his heirs forever, subject only to taxes laid by such municipality which were not yet due and payable when I first published notice of levy and sale and any other liens in favor of such municipality, easements, covenants and restrictions in favor of other parcels of land, interests exempt from levy and sale under the Constitution and laws of the United States and such other interests, if any, hereinafter described, to wit And also, I, the said collector, acting in the name of and for (name of municipality), do by these presents bind (name of municipality), forever, to warrant and defend the above granted and bargained premises to the said grantee, his heirs and assigns, against all claims and demands arising from any necessary act omitted or unlawful act done by me in connection with the aforesaid levy or sale which impairs the same. In witness whereof I have hereunto set my hand and seal this day of , 20... E. F., (Seal). Collector as aforesaid. Signed, sealed, and delivered in the presence of (Usual form of acknowledgment).
# (b)
The liability of any municipality for breach of the warranties contained in a collector's deed shall be limited to the amount paid to the collector by the grantee and amounts reasonably expended after its recording to improve and operate the property conveyed by the deed to the extent such amounts are not recoverable from the person found to be the true owner of the property. (1949 Rev., S. 1839; 1961, P.A. 13; P.A. 95-228, S. 4, 15; P.A. 96-180, S. 22, 166; P.A. 13-276, S. 31; P.A. 15-156, S. 6; June Sp. Sess. P.A. 15-5, S. 47.) History: 1961 act changed form of deed to bind town instead of collector as individual; P.A. 95-228 divided the section into Subsecs., made technical changes in Subsec. (a) and added provisions in newly designated Subsec. (b) re liability of municipalities for breach of warranties contained in a collector's deed, effective July 6, 1995, and applicable to tax sale notices posted, filed or published on and after said date; P.A. 96-180 amended Subsec. (a) to make technical change in deed form, effective June 3, 1996; (Revisor's note: In 2001 the references in this section to the date “19..” were changed editorially by the Revisors to “20..” to reflect the new millennium); P.A. 13-276 amended Subsec. (a) to eliminate reference in form to number of mills on the dollar; P.A. 15-156 amended Subsec. (a) by adding “and any other liens in favor of such municipality or the state”; June Sp. Sess. P.A. 15-5 amended Subsec. (a) to delete reference to liens in favor of the state. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-144b · Application of tax payments
- 12-144c · Optional waiver of property tax under one hundred dollars
- 12-144d · Motor vehicle property tax due July first
- 12-145 · Notice to pay taxes. Rate of interest when delinquent. Waiver
- 12-146 · Delinquent tax or installment. Interest. Waiver of interest
- 12-146a · Withholding or revocation of municipal or district health…
- 12-146b · Withholding of municipal payments for failure to pay property…
- 12-146e · Payments by residents in the armed forces called to active…
- 12-146f · Municipal option to waive interest accrued during periods on…
- 12-147 · Payment and deposit of moneys collected by collector.…
- 12-148 · Identification of taxpayers
- 12-149 · Lists of taxpayers to be preserved until settlement with…
- 12-150 · Penalty
- 12-151 · Record-receipt books
- 12-152 · Tax on portion of property assessed as a whole
- 12-153 · Receipts for partial payments in cases of transfer
- 12-154 · Proceedings against collector for failure to pay taxes…
- 12-155 · Demand and levy for the collection of taxes and water or…
- 12-156 · Sale of equity or particular estate under tax levy
- 12-157 · Method of selling real estate for taxes
- 12-158 · Form of collector's deed. Liability of municipalities for…
- 12-159 · Collector's deed as evidence. Irregularities
- 12-159a · Court orders in actions to contest validity of collector's…
- 12-159b · Time for action contesting validity of collector's deed
- 12-160 · Poor debtor's oath
- 12-161 · Collection by suit
- 12-161a · In proceedings by municipality to collect delinquent taxes on…
- 12-162 · Alias tax warrant. Service of warrants upon financial…
- 12-163 · Jeopardy collection of taxes. Written notice
- 12-163a · Receivership of rents for the collection of delinquent taxes
- 12-164 · Tax uncollectible after fifteen years. Interest on improvement…
- 12-165 · Municipal suspense tax book
- 12-166 · Powers and duties of collector
- 12-167 · Reports of tax collectors
- 12-167a · Affidavit concerning facts within personal knowledge of…
- 12-168 · Tax collector not personally liable in the absence of…
- 12-169 · Payment of taxes due on Saturday, Sunday or legal holiday
- 12-169a · Motor vehicle property tax check-off for local scholarship…
- 12-169b · Addition of municipal expenses to property taxes for real…
- 12-170 · Penalty for official misconduct