Connecticut

In Connecticut, the town tax collector may sell real property for unpaid taxes at public auction to the highest bidder. Redemption period: six months from the sale, or 60 days for abandoned property or as set by town ordinance. Statute: CGS §12-157.

Connecticut town tax collectors sell real property at public auction for unpaid taxes. The collector's deed stays unrecorded with the town clerk for six months from the date of sale. CGS §12-157.

Connecticut sets the redemption interest at 18% per year on the total purchase price, from the date of sale. CGS §12-157.

En Connecticut, el recaudador de impuestos del pueblo puede vender propiedades por impuestos impagos en subasta pública al mejor postor. Período de redención: seis meses desde la venta, o 60 días para propiedad abandonada o según la ordenanza municipal. Estatuto: CGS §12-157.

En Connecticut, los recaudadores de impuestos de los pueblos venden propiedades en subasta pública por impuestos impagos (CGS §12-157).

Connecticut fija el interés de redención en 18% anual sobre el precio total de compra, desde la fecha de venta. CGS §12-157.

• A town may also assign its liens for unpaid real estate taxes, by resolution of its legislative body
  Statute text

  Any municipality, by resolution of its legislative body, as defined in section 1-1, may assign, for consideration, any and all liens filed by the tax collector to secure unpaid taxes on real property

• The deed is executed within two weeks of the sale and lodged unrecorded with the town clerk for six months from the sale
  Statute text

  Within two weeks after such sale, the collector shall execute a deed thereof to the purchaser or to the municipality conducting the sale and shall lodge the same in the office of the town clerk of such town, where it shall remain unrecorded six months from the date of such sale

• The sale notice must say that if no one redeems on time, the titles, mortgages and liens of those given notice are extinguished
  Statute text

  if redemption does not take place by the date stated and in the manner provided by law, the delinquent taxpayer, and all mortgagees, lienholders and other encumbrancers who have received actual or constructive notice of such sale as provided by law, that their respective titles, mortgages, liens, restraints on alienation and other encumbrances in such property shall be extinguished

• Abandoned property, or property meeting conditions in a town ordinance: 60 days to redeem
  Statute text

  not later than six months after the date of the sale or within sixty days if the property was abandoned or meets other conditions established by ordinance adopted by the legislative body of the municipality

Harder for beginners: The town tax collector conducts the sale. Each collector may publish its own rules for the auction and for payment by successful bidders.

Más difícil para principiantes: El recaudador de impuestos del pueblo realiza la venta. Cada recaudador puede publicar sus propias reglas para la subasta y para el pago de los postores ganadores.

• A town may assign its liens for unpaid taxes; confirm the sale format with the town tax collector.
  Statute text

  Any municipality, by resolution of its legislative body, as defined in section 1-1, may assign, for consideration, any and all liens filed by the tax collector to secure unpaid taxes on real property

• Each collector may publish its own auction rules; Confirm with the town tax collector.
  Statute text

  The tax collector may publish or announce any rules for the orderly conduct of the auction and the making of payment by successful bidders which are not inconsistent with the requirements of law.

• Un pueblo puede ceder sus gravámenes por impuestos impagos; confirme el formato de venta con el recaudador de impuestos del pueblo.
  Statute text

  Any municipality, by resolution of its legislative body, as defined in section 1-1, may assign, for consideration, any and all liens filed by the tax collector to secure unpaid taxes on real property

• Cada recaudador puede publicar sus propias reglas de subasta; confirme con el recaudador de impuestos del pueblo.
  Statute text

  The tax collector may publish or announce any rules for the orderly conduct of the auction and the making of payment by successful bidders which are not inconsistent with the requirements of law.

• Confirm the sale format with the town tax collector
  Statute text

  Any municipality, by resolution of its legislative body, as defined in section 1-1, may assign, for consideration, any and all liens filed by the tax collector to secure unpaid taxes on real property

• Check what the collector's deed is subject to (§ 12-159): taxes not yet due when notice of levy was first made, easements and interests described in the deed
  Statute text

  encumbered only by the lien of taxes to the municipality which were not yet due and payable on the date notice of levy was first made, easements and similar interests appurtenant to other properties not thereby conveyed, and other interests described therein

• Confirme el formato de venta con el recaudador de impuestos del pueblo
  Statute text

  Any municipality, by resolution of its legislative body, as defined in section 1-1, may assign, for consideration, any and all liens filed by the tax collector to secure unpaid taxes on real property

• Revise a qué está sujeta la escritura del recaudador (§ 12-159): impuestos aún no vencidos cuando se hizo el primer aviso de embargo, servidumbres e intereses descritos en la escritura
  Statute text

  encumbered only by the lien of taxes to the municipality which were not yet due and payable on the date notice of levy was first made, easements and similar interests appurtenant to other properties not thereby conveyed, and other interests described therein

Platform: Town tax collector

• Identify the town where the property is located; the collector posts the sale notice there
  Statute text

  The collector shall post one notice on a bulletin board in or near the collector's office in the town where such real estate is situated

• Ask the town tax collector when the sale is scheduled; notices are posted 9 to 12 weeks before it
  Statute text

  Such posting, filing and mailing shall be done not more than twelve and not less than nine weeks before the time of sale

• Read the collector's sale notice, which names the taxpayer and describes the property
  Statute text

  he or she shall prepare notices thereof, containing the name of the taxpayer, a legal description of the real property or citation to an instrument in the land records

• Follow the collector's published rules for the auction and for payment by successful bidders
  Statute text

  The tax collector may publish or announce any rules for the orderly conduct of the auction and the making of payment by successful bidders which are not inconsistent with the requirements of law.

Deposit: Not set by statute; the collector may publish rules for payment. Confirm with the town tax collector.

Platform: Recaudador de impuestos del pueblo

• Identifique el pueblo donde está la propiedad; el recaudador publica allí el aviso de venta
  Statute text

  The collector shall post one notice on a bulletin board in or near the collector's office in the town where such real estate is situated

• Pregunte al recaudador de impuestos del pueblo cuándo es la venta; los avisos se publican de 9 a 12 semanas antes
  Statute text

  Such posting, filing and mailing shall be done not more than twelve and not less than nine weeks before the time of sale

• Lea el aviso de venta del recaudador, que indica el nombre del contribuyente y describe la propiedad
  Statute text

  he or she shall prepare notices thereof, containing the name of the taxpayer, a legal description of the real property or citation to an instrument in the land records

• Siga las reglas publicadas por el recaudador para la subasta y para el pago de los postores ganadores
  Statute text

  The tax collector may publish or announce any rules for the orderly conduct of the auction and the making of payment by successful bidders which are not inconsistent with the requirements of law.

Depósito: No lo fija la ley; el recaudador puede publicar reglas de pago. Confirme con el recaudador de impuestos del pueblo.

If there is no bidder or the bid is too low, the collector may sell to the town. Confirm with the town tax collector.

Not set by statute. Confirm with the town tax collector.

No lo fija la ley. Confirme con el recaudador de impuestos del pueblo.

• Town tax collector
  Statute text

  may sell at public auction to the highest bidder all of said real property, to pay the taxes with the interest, fees and other charges allowed by law

Excess sale proceeds are held in a separate interest-bearing escrow account (CGS § 12-157(i)). If the tax collector pays moneys to the court, the taxpayer, mortgagees and lienholders affected by the sale may apply to the court for payment of the proceeds within 90 days of that payment.