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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-70: Obligation of purchaser of real estate assuming payment of taxes.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 203*. PROPERTY TAX ASSESSMENT

When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the payment thereof to the same extent and in the same manner as though such real estate were assessed in his name.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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