§ 38-12. Delinquent assessments.


Latest version.
  • (a)

    Delinquent assessments shall be secured in the method hereinafter provided:

    (1)

    Any assessment of benefits or any installment thereof, not paid within thirty (30) days after the due date, shall be delinquent and shall be subject to interest from such due date at the interest rate and in the manner provided by the General Statutes for delinquent property taxes. Each addition of interest shall be collectible as a part of such assessment.

    (2)

    Whenever any installment of an assessment becomes delinquent, the interest on such delinquent installment shall be as provided in subsection (a)(1) of this section or five dollars ($5.00), whichever is greater.

    (b)

    Any unpaid assessment and any interest due thereon shall constitute a lien upon the real estate against which the assessment was levied from the date of such levy. Each such lien may be continued, recorded and released in the manner provided by the General Statutes for continuing, recording and releasing property tax liens. Each such lien shall take precedence over all other liens and encumbrances except taxes and may be foreclosed in the same manner as property tax liens. The Tax Collector of the municipality may collect such assessments in accordance with any mandatory provision of the General Statutes for the collection of property taxes, and the municipality may recover any such assessment in a civil action against any person liable therefor.

(Code 1961, § 2-143.12; Ord. No. 278, § L, 12-1-1981)