Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-178
Precedence of School Fund or Agricultural College Fund mortgage
Official textcga.ct.gov
No tax assessed upon property mortgaged to the state of Connecticut to secure a loan from the School Fund or from the Agricultural College Fund shall be a lien upon such property which shall take precedence of any such mortgage.
(1949 Rev., S. 1860.)
Quaere, whether “tax” includes benefits assessed. 81 C. 12, see also 131 C. 53.
Source: view the official text
In this chapter (34 sections)
- 12-171 · Definitions
- 12-172 · Tax liens; precedence; enforcement
- 12-173 · Certificate continuing lien. Discharge. Valid notice
- 12-174 · Deferred collection
- 12-175 · Further continuance of lien
- 12-176 · Fees of collectors and town clerks
- 12-177 · Certificates continuing tax liens; ordinances in certain large…
- 12-178 · Precedence of School Fund or Agricultural College Fund mortgage
- 12-179 · Discharge of tax liens
- 12-180 · Record of undischarged tax liens
- 12-181 · Foreclosure of tax liens
- 12-182 · Summary foreclosure of tax liens
- 12-182a · Action to foreclose certain tax liens privileged
- 12-183 · Form of petition for summary foreclosure
- 12-184 · Appointment of appraisers
- 12-185 · Withdrawal of property from scope of proceeding
- 12-186 · Publication and notice
- 12-187 · Filing of a bona fide defense
- 12-188 · Presumption of validity
- 12-189 · Right of redemption. Title to vest upon failure to redeem.…
- 12-190 · Return of tax collector
- 12-191 · Final judgment. Certificate of foreclosure
- 12-192 · Joint foreclosure by two or more municipalities. Costs and…
- 12-193 · Costs and fees to be taxed. Reimbursement to taxpayer where…
- 12-194 · Entry fee
- 12-195 · Removal of taxes and assessments on real estate acquired by a…
- 12-195a · Personal property tax liens: Definitions
- 12-195b · Perfection. Priority
- 12-195c · Notice of lien
- 12-195d · Effective period of lien. Limitation period
- 12-195e · Rights and remedies of municipality and taxpayer
- 12-195f · Validity of liens
- 12-195g · Discharge
- 12-195h · Assignment of liens securing unpaid taxes on real property.…