Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-159a
Court orders in actions to contest validity of collector's deed or to enjoin tax sale
# (a)
In any action brought to prove the invalidity of a collector's deed or enjoin tax sale proceedings, other than an action based on fraud, the court shall, if the complaining party is successful, order the complaining party to pay to the tax collector or to the person or persons claiming an interest pursuant to such deed, (1) amounts representing taxes, interest and other charges lawfully due from the complaining party at the time of such tax sale with interest from the date of such tax sale at the rate provided in section 12-157, and (2) the reasonable costs of payment of taxes, insurance premiums, repairs, maintenance and demolition of any structures constituting a nuisance, and the fair market value of any capital improvements made to the property by such persons, with interest at the rate provided in section 37-3a computed from the time of such expenditure or improvement.
# (b)
Any person entitled to payments pursuant to subsection (a) of this section shall, upon the recording of a certificate of judgment lien, be entitled to a lien on such property. The priority of such lien shall be, in the case of the amounts described in subdivision (1) of said subsection (a), prior to all other interests except taxes, and, in the case of the amounts described in subdivision (2) of said subsection (a), such priority as rules of law and principles of equity provide.
# (c)
Nothing in subsection (a) of this section shall prohibit the court from awarding the complaining party any damages which may be proven. Any damages awarded shall be reduced by the amounts described in said subsection (a). (P.A. 95-228, S. 7, 15; P.A. 13-276, S. 33.) History: P.A. 95-228 effective July 6, 1995, and applicable to tax sale notices which are posted, filed or published on and after that date; P.A. 13-276 amended Subsec. (a) by adding “to enjoin tax sale proceedings”. (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