Conn. Gen. Stat. § 12-195a

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-195a - Personal property tax liens: Definitions

As used in sections 12-195a to 12-195g, inclusive, unless the context requires otherwise:

(a) "Goods" means goods as defined in subdivision (44) of subsection (a) of section 42a-9-102;

(b) "Proceeds" means proceeds as defined in subdivision (64) of subsection (a) of section 42a-9-102;

(c) "Debtor" means taxpayer;

(d) "Secured party" means municipality;

(e) "Collateral" means property which is the subject of the lien;

(f) "Obligations" means amount of tax and accrued interest claimed to be due by the municipality by the lien;

(g) "Default" means the date of filing of notice of a tax lien;

(h) "Person" means any individual, trust, partnership, association, company, limited liability company or corporation;

(i) "Purchase money security interest" means purchase money security interest as defined in section 42a-9-103a.

Conn. Gen. Stat. § 12-195a

(1971, P.A. 722, S. 1; P.A. 77-604, S. 44, 84; P.A. 95-79, S. 25, 189; P.A. 01-132, S. 158.)