Personal property tax liens: Definitions

# (a)

“Goods” means goods as defined in subdivision (44) of subsection (a) of section 42a-9-102;

# (b)

“Proceeds” means proceeds as defined in subdivision (64) of subsection (a) of section 42a-9-102;

# (c)

“Debtor” means taxpayer;

# (d)

“Secured party” means municipality;

# (e)

“Collateral” means property which is the subject of the lien;

# (f)

“Obligations” means amount of tax and accrued interest claimed to be due by the municipality by the lien;

# (g)

“Default” means the date of filing of notice of a tax lien;

# (h)

“Person” means any individual, trust, partnership, association, company, limited liability company or corporation;

# (i)

“Purchase money security interest” means purchase money security interest as defined in section 42a-9-103a.

(1971, P.A. 722, S. 1; P.A. 77-604, S. 44, 84; P.A. 95-79, S. 25, 189; P.A. 01-132, S. 158.)

History: P.A. 77-604 redefined “goods” by substituting Subdiv. “(h)” for Subdiv. (f); P.A. 95-79 redefined “person” to include a limited liability company, effective May 31, 1995; P.A. 01-132 replaced Sec. 42a-9-105(1)(h) with Sec. 42a-9-102(a)(44) as the statutory reference for the definition of “goods”, replaced Sec. 42a-9-306(1) with Sec. 42a-9-102(a)(64) as the statutory reference for the definition of “proceeds” and replaced Sec. 42a-9-107 with Sec. 42a-9-103a as the statutory reference for the definition of “purchase money security interest”.