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Conn. Gen. Stat. § 12-35b

Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner

Connecticut · General Statutes of Connecticut Chapter 202 — Collection of State Taxes · Status: effective

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Conn. Gen. Stat. § 12-35b, Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2173182
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(a) For the purposes of sections 12-204, 12-212, 12-235, 12-268h, 12-309, 12-330i, 12-366, 12-398, 12-420, 12-441, 12-475, 12-488, 12-555a, 12-594, 12-638j and 12-734: (1) “Bona fide purchaser” means a person who takes a conveyance of real estate in good faith from the holder of legal title, and pays valuable consideration, without actual, implied, or constructive notice of any tax delinquency. (2) “Qualified encumbrancer” means a person who places a burden, charge or lien on real estate, in good faith, without actual, implied, or constructive notice of any tax delinquency. (3) “Commissioner” means the Commissioner of Revenue Services or his or her authorized agent. (b) For purposes of the sections enumerated in subsection (a) of this section, the commissioner may use an electronic signature, as defined in section 1-267, on any certificate of lien or certificate discharging such lien. No town clerk shall refuse to record any such certificate because the commissioner has used an electronic signature thereon. (c) All certificates of lien or certificates discharging a lien using an electronic signature of the commissioner and filed with a town clerk by the commissioner before June 9, 2006, when otherwise valid, are validated and effective as of the date originally filed with such town clerk.