{"data":{"id":"us-ct/conn.-gen.-stat.-12-195e","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-195e","heading":"Rights and remedies of municipality and taxpayer.","body":"A municipality which has filed a notice of tax lien and the taxpayer against whom said lien has been filed, shall have the rights and remedies of a secured party and debtor, respectively, as provided for in sections 42a-9-601 to 42a-9-628, inclusive, except that the municipality shall not have the right to propose to retain any property in satisfaction of the obligation as provided in section 42a-9-620. In proceeding to enforce said lien, the municipality shall observe the procedures applicable to a secured party under sections 42a-9-601 to 42a-9-628, inclusive.","path":["TITLE 12. TAXATION","CHAPTER 205. MUNICIPAL TAX LIENS"],"source_url":"https://www.cga.ct.gov/current/pub/chap_205.htm#sec_12-195e","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":"2026-09-06T19:06:59Z","sha256":"a8a158241d21bcc9560b1856f83a638258af7fc94afd8ca5f3f8541b007ac716","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-195d","next":"us-ct/conn.-gen.-stat.-12-195f"},"notice":"GroundRules: Original legal text. Not legal advice."}