Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-70
Obligation of purchaser of real estate assuming payment of taxes
Official textcga.ct.gov
When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the payment thereof to the same extent and in the same manner as though such real estate were assessed in his name.
(1949 Rev., S. 1744.)
As to retroactivity, see 133 C. 242. Veteran not entitled to refund under provisions of Sec. 12-81(19). 135 C. 228; 155 C. 339. History and intent discussed. 135 C. 228; 164 C. 178. Purchaser from tax-exempt vendor assumes no liability for period prior to purchase. Id.
Source: view the official text
In this chapter (40 sections)
- 12-63h · Land value taxation program
- 12-63k · Reduction of assessment for and allocation of tax revenue…
- 12-64 · Real estate liable to taxation. Easements in air space.…
- 12-64a · Reduction in assessed value of real estate upon removal of…
- 12-65 · Agreements fixing assessments on multifamily housing
- 12-65a · Approval by state referee
- 12-65b · Agreements between municipality and owner or lessee of real…
- 12-65c · Deferral of increased assessments due to rehabilitation:…
- 12-65d · Designation of rehabilitation area. Criteria for deferral of…
- 12-65e · Agreements to fix assessments during, and defer increases…
- 12-65f · Appeal
- 12-65g · Agreements to fix assessments during, and defer increases…
- 12-65h · Agreements between municipality and owner or lessee of real…
- 12-66 · Property of religious, educational or charitable corporations;…
- 12-66a · Taxation of real and personal property held by or on behalf of…
- 12-66b · Validation of municipal taxation of real or personal property…
- 12-66c · Taxation of residential real property intended for student…
- 12-67 · Taxation of dwelling houses of railroad companies
- 12-68 · Grantee failing to record deed, grantor taxed. Damages
- 12-69 · Real estate liable for payment of judgment
- 12-70 · Obligation of purchaser of real estate assuming payment of taxes
- 12-71 · Personal property subject to tax. Computer software not subject…
- 12-71a · List of values of vessels. Use in assessing
- 12-71b · Taxation of motor vehicles not registered on the assessment…
- 12-71c · Pro rata credit for property tax on motor vehicle when sold,…
- 12-71d · Schedule of motor vehicle values. Guidelines for valuation of…
- 12-71e · *(See end of section for amended version and effective date.)…
- 12-72 · Assessment of certain classes of vessels
- 12-73 · Taxation of municipal property used for sewage disposal
- 12-74 · Municipal airports located in another town
- 12-75 · Assessment of private water company property. Payments by…
- 12-76 · Assessment of water supply land. Payments in lieu of taxes by…
- 12-76a · Taxation of land in which state or United States has easement…
- 12-77 · Taxation of water power
- 12-78 · Taxation of water power and works when power is used in another…
- 12-79 · Water power used outside the state
- 12-80 · Property of utility company to be taxed where located
- 12-80a · Personal property used in rendering telecommunications…
- 12-80b · Apportionment of property for purposes of section 12-80a
- 12-80c · Payment of personal property tax by mobile telecommunications…