SCOPE:

·         Bibliographic resources relating to the foreclosure of tax liens under Conn. Gen. Stat. § 12-181 (2003).

TREATED ELSEWHERE:

·         Tax collector sales

DEFINITION:

·         “The tax collector of any municipality may bring suit for the foreclosure of tax liens in the name of the municipality by which the tax was laid, and all municipalities having tax liens upon the same piece of real estate may join in one complaint for the foreclosure of the same, in which case the amount of the largest unpaid tax shall determine the jurisdiction of the court." Conn. Gen. Stat. § 12-181 (2003).

·         "Such lien . . . shall take precedence of all transfers and encumbrances . . . . " Conn. Gen. Stat. § 12-172 (2003).

·         "The court having jurisdiction under the provisions of this section may limit the time for redemption, order the sale of the real estate, determine the relative amount of the undivided interest of each municipality in real estate obtained by absolute foreclosure if two or more municipalities are parties to one foreclosure action or pass such other decree as it judges to be equitable." Conn. Gen. Stat. § 12-181 (2003).

Not Good Defenses

·         "In his motion to set aside the default, the defendant first challenged the amount of the assessment and claimed that the amount was wrongfully or excessively assessed. This claim was untimely and would not have been a good defense to the foreclosure." Voluntown v. Rytman, 21 Conn. App. 275, 283, 573 A.2d 336 (1990).

·         "The defendant then alleged a second defense to the foreclosure, namely, that the plaintiff did not come into the proceeding with clean hands when it requested that the value of the property be the lower present market value for the purpose of strict foreclosure yet it taxed the property at the higher assessed value. This too is not a good defense." Ibid. at 284.

STATUTES:  

·         Conn. Gen. Stat. (2003)

Chapter 205. Municipal tax liens

§ 12-181. Foreclosure of tax liens

§ 12-193. Costs and fees to be taxed

COURT RULES:

·         Conn. Practice Book (2003 Edition)

Chapter 10. Pleadings

Pleading special matters; Pleading notice

§ 10-69. —Foreclosure complaint; Pleading encumbrances

§ 10-70. —Foreclosure of Municipal liens

FORMS:

·         Foreclosure of tax lien, 2 Conn. Practice Book (1997) Form 704.32

·         Foreclosure Of Tax Lien, Denis R. Caron, Connecticut Foreclosures: An Attorney's Manual of Practice and Procedure (3d ed. 1997), p. 624.

COURT CASES

·         Winchester v. Northwest Associates, 255 Conn. 379, 380-381, 767 A.2d 687 (2001). “The sole issue presented by this appeal is whether a municipality that has foreclosed upon tax liens pursuant to General Statutes § 12-181 is entitled to a deficiency judgment under General Statutes § 49-14.”

·         Voluntown v. Rytman, 21 Conn. App. 275, 283, 573 A.2d 336 (1990).

TEXTS & TREATISES:

·         Denis R. Caron, Connecticut Foreclosures: An Attorney's Manual of Practice and Procedure (3d ed. 1997).

Chapter 4. Commencement of suit

§ 4.04O. Municipal tax liens

§ 4.12. Foreclosure of municipal tax liens

§ 4.12A. Practice Book form 704.32

§ 4.12B. Assignment of municipal tax liens

COMPILER:

Lawrence Cheeseman, Supervising Law Librarian, Connecticut Judicial Department, Law Library at Middletown, One Court Street, Middletown, CT 06457. (860) 343‑6560.

SCOPE:

·         Bibliographic resources relating to the summary foreclosure of tax liens, Conn. Gen. Stat. §§ 12-182 to 12-194 (2001).

TREATED ELSEWHERE:

·         Tax collector sales

DEFINITION:

·         “In addition to other remedies provided by law, the tax collector of any municipality may bring in its name an action in the nature of an action in rem to foreclose a tax lien or liens on real estate the fair market value of which, in his judgment, is less than the total of the amounts due upon the tax liens and other encumbrances upon the property so liened and is not more than fifty thousand dollars with respect to any one parcel. No judgment shall be rendered in such proceeding for the recovery of a personal judgment against the owner of the property subject to such lien or liens or any person having an interest therein.” Conn. Gen. Stat. § 12-182 (2001).

STATUTES:  

·         Conn. Gen. Stat. (2001)

Chapter 205. Municipal tax liens

§ 12-182. Summary foreclosure of tax liens

§ 12-183. Form of petition for summary foreclosure

§ 12-187. Filing of a bona fide defense

§ 12-189. Right of redemption. Title to vest upon failure to redeem. Certificate of redemption

§ 12-190. Return of tax collector

§ 12-191. Final judgment. Certificate of foreclosure

§ 12-192. Joint foreclosure by two or more municipalities. Costs and fees to be shared.

§ 12-193. Costs and fees to be taxed

§ 12-194. Entry fee

FORMS:

·         Form of petition for summary judgment, Conn. Gen. Stat. § 12-183 (2001).

·         Notice of petition of foreclosure of tax liens by the collector of . . . . Under the provisions of section 12-182 . . . . , Conn. Gen. Stat. § 12-186 (2001).

·         Final judgment. Certificate of foreclosure, Conn. Gen. Stat. § 12-191 (2001).

COMPILER:

Lawrence Cheeseman, Supervising Law Librarian, Connecticut Judicial Department, Law Library at Middletown, One Court Street, Middletown, CT 06457. (860) 343‑6560.

SCOPE:

·         Bibliographic resources relating to demand and levy for the collection of taxes, Conn. Gen. Stat. §§ 12-155 to 12-159 (2003).

TREATED ELSEWHERE:

·         Tax collector sales

DEFINITION:

·         Demand: "If any person fails to pay any tax, the collector or his duly appointed agent shall make personal demand of him therefor or leave written demand at his usual place of abode or deposit in some post office a written demand for such tax, postage prepaid, addressed to such person at his last-known place of residence or, if such person is a corporation, limited partnership or other legal entity, such notice may be sent to any person upon whom process may be served to initiate a civil action against such corporation, limited partnership or entity." Conn. Gen. Stat. § 12-155 (2003)

·         Levy: "After demand has been made in the manner provided in this section, the collector may levy for such tax on any goods and chattels of such person and post and sell them in the manner provided in case of executions, he may enforce by levy and sale any lien upon real estate for such taxes or he may levy upon and sell such interest of such person in any real estate as exists at the date of the levy." Ibid.

STATUTES:  

·         Conn. Gen. Stat. (2003)

Chapter 204.

§ 12-182. Summary foreclosure of tax liens

§ 12-183. Form of petition for summary foreclosure

§ 12-187. Filing of a bona fide defense

§ 12-189. Right of redemption. Title to vest upon failure to redeem. Certificate of redemption

§ 12-190. Return of tax collector

§ 12-191. Final judgment. Certificate of foreclosure

§ 12-192. Joint foreclosure by two or more municipalities. Costs and fees to be shared.

§ 12-193. Costs and fees to be taxed

§ 12-194. Entry fee

FORMS:

·         Form of petition for summary judgment, Conn. Gen. Stat. § 12-183 (2001).

·         Notice of petition of foreclosure of tax liens by the collector of . . . . Under the provisions of section 12-182 . . . . , Conn. Gen. Stat. § 12-186 (2001).

·         Final judgment. Certificate of foreclosure, Conn. Gen. Stat. § 12-191 (2001).

COMPILER:

Lawrence Cheeseman, Supervising Law Librarian, Connecticut Judicial Department, Law Library at Middletown, One Court Street, Middletown, CT 06457. (860) 343‑6560.

SCOPE:

Bibliographic resources related to extra-judicial tax sales of real property by

municipalities, CONN. GEN. STAT. § 12-155 to § 12-159b (2003).

DEFINITION:

CONN. GEN. STAT. (2003)

·         § 12-155. Demand and levy for the collection of taxes."If any person fails to pay any tax, the collector or his duly appointed agent shall make personal demand of him therefor or leave written demand at his usual place of abode or deposit in some post office a written demand for such tax, postage prepaid, addressed to such person at his last-known place of residence or, if such person is a corporation, limited partnership or other legal entity, such notice may be sent to any person upon whom process may be served to initiate a civil action against such corporation, limited partnership or entity.

After demand has been made in the manner provided in this section, the collector may levy for such tax on anygoods and chattels of such person and post and sell them in the manner provided in case of executions, he may enforce by levy and sale any lien upon real estate for such taxes or he may levy upon and sell such interest of such person in any real estate as exists at the date of the levy."

·         "The power to sell land for delinquent taxes is strictly construed; the tax collector must substantially, if not strictly, comply with all statutory provisions." Associates Financial Services of America, Inc. v. Sorenson, 46 Conn. App. 726, 700 A.2d 107 (1997).

·         "The statutory method for collection of unpaid real estate taxes with which this case is concerned is the public auction, or "tax sale," pursuant to General Statutes § 12-157, as amended by Public Act No. 95-228 § 3. Unlike a statutory tax foreclosure; General Statutes §§ 12- 181, 12-182; or a civil action in debt to collect the tax; General Statutes § 12-161; a public auction of real estate pursuant to General Statutes § 12-157 is entirely extra-judicial." Pace Motor Lines, Inc. v. Biagiarelli, No. 318117S (June 24, 1996), 1996 Ct. Sup. 4937, 17 CLR 77.

STATUTES:  

·         Conn. Gen. Stat. (2003)

Chapter 205. Municipal tax liens

§ 12-155. Demand and levy for the collection of taxes.

§ 12-157. Method of selling real estate for taxes

§ 12-158. Form of collector's deed. Liability of municipalities for breach of warranty

§ 12-159. Collector's deed as evidence. Irregularities

§ 12-159a. Court orders in actions contesting validity of collector's deed. Lien

§ 12-159b. Time for action contesting validity of collector's deed.

FORMS:

·         Form of collector's deed, CONN. GEN. STAT. § 12-158(a) (2003).

·         Alias tax warrant, CONN. GEN. STAT. § 12-162 (2003).

WEST KEY

NUMBERS:

·         Taxation # 614. Nature and scope of power to sell

# 615. Constitutional and statutory provisions

# 657. Notice of sale

658(3). Persons to be notified, and form, requisites, and validity of notice

658(4). Designation or description of property

660. Notice of sale

# 788(5). Sale and proceedings connected therewith

CASES:

·         Faught V. Edgewood Corners, Inc., 63 Conn. App. 164, 772 A.2d. 1142 (2001). "Our legislature, however, in the context of a tax sale, has evidenced that an easement appurtenant does not fall within the general category of encumbrances extinguished by the sale. Section 12-159 further provides in relevant part that title conveyed in a tax sale is 'encumbered only by the lien of taxes . . . easements and similar interests appurtenant to other properties not thereby conveyed . . . 'General Statutes § 12-159."

·         Rivera v. Tax Collector of Bridgeport, No. CV96 032 99 49 S (Mar. 29, 2000). "Considering the record as a whole, this court finds that probable cause exists to sustain the validity of the plaintiff's claim that the tax collector failed to give proper notice pursuant to § 12-157. Therefore, the motion for discharge of lis pendens is denied."

·         Berger v. Fitzgerald, 55 Conn. App. 138, 739 A.2d. 287 (1999). "…§ 12-159 prevents Fitzgerald III from questioning the plaintiffs' title to the property. Section 12-159 provides in relevant part: 'Any deed, or the certified copy of the record of any deed, purporting to be executed by a tax collector ... shall be prima facie evidence of a valid and unencumbered title in the grantee to the premises.... No act done or omitted relative to the assessment or collection of a tax, including everything connected therewith ... shall in any way affect or impair ... the validity of such sale, unless the person contesting such validity shows that ... the collector neglected to mail to him the notice by law required, or to those with whom he is in privity of title, and who have a right to notice of such sale, and that he or they in fact did not know of such sale within one year [now six months] after it was made, provided such property was by law liable to be sold to satisfy such tax....' Thus, unless Fitzgerald III can show that (1) the tax collector failed to mail him notice of the sale and that he did not have actual notice of the sale one year [now six months] after it was made, or (2) that the property was not by law liable to be sold to satisfy the tax, then the plaintiffs' proffer of the tax collector's deed is prima facie evidence of their valid and unencumbered title to the subject property."

·         Associates Financial Services of America, Inc. v. Sorenson, 46 Conn. App. 726, 700 A.2d 107 (1997). "We next address Ford Finance's claims that § 12-157 is unconstitutional because it fails to provide for a hearing or judicial review of the valuation and sale. Although our appellate courts have never addressed the constitutionality of § 12-157, that issue has been raised and addressed in the Superior Court…In Pace Motor Lines, the court offered the following analysis that we findto be persuasive: '[T ]he procedural due process requirement for a hearing applies only where a governmental body or official has engaged, or should have engaged, in factfinding. Mathews v. Eldridge, 424 U.S. 319, 344, 96 S. Ct. 893, 47 L. Ed. 2d 18 (1976) (procedural due process rules shaped by risk of error inherent in truth finding process). In a tax sale pursuant to General Statutes § 12-157, the tax collector does not find facts, other than the fact of nonpayment of taxes.'"

·         Pace Motor Lines, Inc. v. Biagiarelli, No. 318117S (June 24, 1996), 1996 Ct. Sup. 4937, 17 CLR 77. "Even if the tax collector were to misuse his authority and to subvert the fairness of the tax sale, that would not render General Statutes § 12-157 violative of procedural due process. Rather, the plaintiffs' remedy would be a common law action, such as an action for a declaratory judgment and injunction. General Statutes § 52-483.; see also Newton v. Schott, 87 Conn. 142, 87 A. 271 (1913) (action to set aside tax levy and sale of real estate and deed); Townsend Savings Bank v. Todd, supra, 47 Conn. 190 (action for ejectment); see also Curtis Building Co. v. Tunstall, 36 Pa. Commw. 233, 236 n.2, 387 A.2d 1370 (1978) (if statutory remedy inadequate, action in equity to enjoin tax sale would lie; statute not unconstitutional)."

ENCYCLOPEDIAS:

·         72 AM JUR 2D State and Local Taxation

§ 812 et seq. Sale of Land for Nonpayment of Taxes

·         85 CJS Taxation

§ 1101 et seq. Sale of Land for Delinquent Taxes

·         Holly Piehler Rockwell, Annotation, Easement, Servitude, or Covenant as Affected by Sale for Taxes, 7 ALR5th 187 (1992).

TEXTS &

TREATISES:

·         Denis Caron. CONNECTICUT FORECLOSURES: AN ATTORNEY'S MANUAL OF PRACTICE AND PROCEDURE (3rd ed.)

§ 25 et seq. Tax Collector Sales after the 1995 Amendments

·         16 MCQUILLIN MUN CORP Taxation (3rd ed.)

§ 44.152 et seq. Sale for Nonpayment of Taxes

·         Connecticut Bar Institute, Inc. MUNICIPAL TAX FORECLOSURES AND TAX SALES FOR ATTORNEYS AND MUNICIPAL OFFICERS.

Page 113 et seq. Real Property Tax Collections

COMPILER:

Christopher Roy, Law Librarian II, Connecticut Judicial Department, Law Library at Rockville, 69 Brooklyn Street, Rockville, CT 06066. (860) 896-4955. Email: christopher.roy@jud.ct.gov