{"data":{"id":"us-ct/conn.-gen.-stat.-12-195a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-195a","heading":"Personal property tax liens: Definitions.","body":"As used in sections 12-195a to 12-195g, inclusive, unless the context requires otherwise:\n(a) “Goods” means goods as defined in section 42a-9-102;\n(b) “Proceeds” means proceeds as defined in section 42a-9-102;\n(c) “Debtor” means taxpayer;\n(d) “Secured party” means municipality;\n(e) “Collateral” means property which is the subject of the lien;\n(f) “Obligations” means amount of tax and accrued interest claimed to be due by the municipality by the lien;\n(g) “Default” means the date of filing of notice of a tax lien;\n(h) “Person” means any individual, trust, partnership, association, company, limited liability company or corporation;\n(i) “Purchase money security interest” means purchase money security interest as defined in section 42a-9-103a.","path":["TITLE 12. TAXATION","CHAPTER 205. MUNICIPAL TAX LIENS"],"source_url":"https://www.cga.ct.gov/2026/sup/chap_205.htm#sec_12-195a","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:22Z","sha256":"0dbf0cd56b3b4c822ea8e87896377d8c97a9781061dd5078730927af30272e46","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-195","next":"us-ct/conn.-gen.-stat.-12-195b"},"notice":"GroundRules: Original legal text. Not legal advice."}