Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-195g
Discharge
If any lien created under sections 12-195a to 12-195g, inclusive, shall be discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collector's successor with the Uniform Commercial Code Division of the office of the Secretary of the State in the same manner as termination statements are filed under section 42a-9-513. The municipal officer who has filed the notice of lien shall file a notice of discharge of the lien in the manner provided in this section if:
# A.
The taxes for which the lien has been filed are fully paid together with all interest due thereon or;
# B.
a cash bond or surety company bond is furnished to the municipality conditioned upon the payment of the amount liened together with interest due thereon within the effective period of the lien as hereinbefore provided or;
# C.
a final judgment shall be rendered in favor of the taxpayer or others claiming an interest in the personal property liened determining that the tax is not owed, or that the lien is not valid. If the judgment shall determine that the tax is partially owed, then the officer who filed the notice of lien or the officer's successor shall within ten days of the rendition of the final judgment of the court file an amended tax lien for the actual amount of tax found to be due by the court, which amended lien shall be effective as to the revised amount of the lien as of the date of the filing of the original notice of tax lien, and said officer or said officer's successor at the time of the filing of the amended tax lien shall also file a discharge of the original tax lien. (1971, P.A. 722, S. 7; P.A. 01-132, S. 162.) History: P.A. 01-132 replaced reference to Sec. 42a-9-404 with Sec. 42a-9-513 and made technical changes for purposes of gender neutrality. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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.…