Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-169b
Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes
Official textcga.ct.gov
If a municipality does not file a lien under any provisions of the general statutes to recover costs for the inspection, repair, demolition, removal or other disposition of any real estate in order to secure such real estate or to make it safe and sanitary, pursuant to any provision of the general statutes or municipal building, health, housing or safety codes or regulations, then such municipality may assess the amount of such costs against the real estate upon which such cost was incurred. Upon certification by the municipal agency incurring such cost of the assessment amount due and owing reasonably related to the municipality's actual cost, the tax collector shall add the amount of such assessment to the extent unpaid to the taxes due on such real estate and such amount shall become a part of the taxes to be collected at the same time and shall bear interest at such rates and in such manner as provided for delinquent taxes in accordance with section 12-146. Any amount added to the assessment under this section shall constitute a lien upon the real estate against for which the amount was imposed from the date such amount was due. Each such lien may be continued, recorded and released in the manner provided by the general statutes for continuing, recording and releasing property tax liens. Each such lien may be enforced in the same manner as property tax liens. Any agency of a municipality that incurs costs that have been assessed against real estate under this section shall maintain a current record of all real estate with respect to which such costs remain unpaid in the office of such municipal agency. Such record shall be available for inspection by the public.
(P.A. 06-185, S. 6.)
See Sec. 7-148ff re special assessment on blighted housing.
Source: view the official text
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