General Assembly Raised Bill No. 491
February Session, 2010 LCO No. 2661
*02661_______JUD*
Referred to Committee on Judiciary
Introduced by:
(JUD)
General Assembly
Raised Bill No. 491
February Session, 2010
LCO No. 2661
*02661_______JUD*
Referred to Committee on Judiciary
Introduced by:
(JUD)
AN ACT CONCERNING LIENS ON REAL PROPERTY RELATED TO TAXES, ASSESSMENTS AND CHARGES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. (NEW) (Effective October 1, 2010) (a) For the purposes of this section, "tax collector" means the tax collector, treasurer or other officer responsible for collecting any tax, assessment or charge on behalf of (1) any local government, as defined in section 2-32b of the general statutes; (2) a private or public waterworks system; (3) a municipal special services district established under chapter 105a of the general statutes; (4) a public water company, as defined in section 16-20 of the general statutes; (5) a regional water pollution authority; (6) a municipal water pollution control authority; (7) a regional water authority or regional sewer district established under an act of the General Assembly; or (8) any other entity providing water or sewer services.
(b) Each tax collector shall, not later than five business days after receiving a written request from a person pursuant to this section, furnish to the person a certificate of all taxes, assessments and charges related to any parcel of real property specified in the request and collected by the entity named in the request, which, as of the date of the certificate, constitutes a lien on such real property. Such taxes, assessments and charges include, but are not limited to, property taxes, assessments, use charges and other charges due and payable to any entity specified in subdivisions (1) to (8), inclusive, of subsection (a) of this section. The certificate shall be itemized and shall indicate the amounts payable as of the date of the certificate for all such taxes, assessments and charges to the extent such amounts are fixed and ascertained, and, if such amounts are not fixed or ascertainable as of the date of the certificate, the certificate shall so indicate. The tax collector of a municipality, as defined in section 4-124s of the general statutes, shall charge twenty-five dollars for each certificate issued and the money received shall be paid into the municipality's general fund, and any other tax collector shall charge fifteen dollars for each certificate issued and the money received shall be paid into the respective entity's treasury. The certificate shall be in substantially the following form:
T1 LIEN CERTIFICATE
T2
T3 Re: Address:
T4 Parcel ID:
T5 Record Owner as of October 1, .... (Current Tax Year)
T6
T7 Upon written application of ...., dated ...., and pursuant to this
T8 section, I certify from available information that all taxes,
T9 assessments and charges now due and payable, or not yet due and
T10 payable, to ...., which constitute a lien on the above-described real
T11 property as of the date of this certificate, are listed below:
T12
T13 Type: (e.g. real property, fire district, sewer, water)
T14 Assessment Date: October 1, ....
T15
T16 Assessment . . . .
T17 Taxes (Indicate if not yet fixed and ascertainable) . . . .
T18 Dates Due and Payable . . . .
T19 Payments Made . . . .
T20 Payments Due . . . .
T21 Interest and Penalties Due . . . .
T22 Lien Fees Due . . . .
T23
T24 Type: . . . .
T25 Assessment Date: October 1, ....
T26
T27 Assessment . . . .
T28 Taxes (Indicate if not yet fixed and ascertainable) . . . .
T29 Dates Due and Payable . . . .
T30 Payments Made . . . .
T31 Payments Due . . . .
T32 Interest and Penalties Due . . . .
T33 Lien Fees Due . . . .
T34
T35 . . . . . . . .
T36 Tax Collector (or authorized representative),
T37 Town/District/Other . . . .
T1
LIEN CERTIFICATE
T2
T3
Re:
Address:
T4
Parcel ID:
T5
Record Owner as of October 1, .... (Current Tax Year)
T6
T7
Upon written application of ...., dated ...., and pursuant to this
T8
section, I certify from available information that all taxes,
T9
assessments and charges now due and payable, or not yet due and
T10
payable, to ...., which constitute a lien on the above-described real
T11
property as of the date of this certificate, are listed below:
T12
T13
Type:
(e.g. real property, fire district, sewer, water)
T14
Assessment Date:
October 1, ....
T15
T16
Assessment
. . . .
T17
Taxes (Indicate if not yet fixed and ascertainable)
. . . .
T18
Dates Due and Payable
. . . .
T19
Payments Made
. . . .
T20
Payments Due
. . . .
T21
Interest and Penalties Due
. . . .
T22
Lien Fees Due
. . . .
T23
T24
Type:
. . . .
T25
Assessment Date:
October 1, ....
T26
T27
Assessment
. . . .
T28
Taxes (Indicate if not yet fixed and ascertainable)
. . . .
T29
Dates Due and Payable
. . . .
T30
Payments Made
. . . .
T31
Payments Due
. . . .
T32
Interest and Penalties Due
. . . .
T33
Lien Fees Due
. . . .
T34
T35
. . . . . . . .
T36
Tax Collector (or authorized representative),
T37
Town/District/Other . . . .
(c) Notwithstanding any provision of the general statutes, upon the recording of a certificate issued pursuant to this section in the land records for the municipality in which the parcel of real property specified in the certificate is located, such parcel of real property shall be discharged from any lien for taxes, assessments or charges, or portions thereof, which do not appear, but which should have appeared, on such certificate as of the date of the certificate.
(d) Notwithstanding any provision of the general statutes, a certificate issued under this section shall not affect the obligation of any person liable for the payment of any tax, assessment or charge by reason of being the owner of such parcel of real property at the time such tax, assessment or charge became effective, except that the issuance of a certificate under this section shall estop the entity whose tax collector issued the certificate from pursuing payment of such tax, assessment or charge from any other person.
(e) The requirement to provide a certificate under this section shall be in addition to any other requirement to provide a certificate under any provision of the general statutes or act of the General Assembly.
This act shall take effect as follows and shall amend the following sections:
Section 1 October 1, 2010 New section
This act shall take effect as follows and shall amend the following sections:
Section 1
October 1, 2010
New section
Statement of Purpose:
To require towns, fire, sewer and other districts and other entities that provide water, sewerage and other services to provide a lien certificate that establishes the amount due as of the date of the certificate for the purpose of filing on the land records and discharging amounts not included in the certificate.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]