(A) Method of selling real estate for taxes. The Collector may proceed with the sale of real estate for taxes, in conformity with the methods set forth in the general statutes by auction in order to collect the taxes, interest, fees and other charges permitted by the general statutes. In the event there is no bidder or the amount bid is insufficient to pay the amount due, the Collector may prepare a deed to the city, as set forth in the general statutes.
(1) Notice. Notice of the sale, including the amount due and any applicable rules for the conduct of the auction shall be promulgated in accordance with the requirements of the general statutes.
(2) Assistance. The Collector or the city may retain the services of auctioneers, clerks, marshals and other persons to assist the collector in the conduct of the sale and the cost of such persons paid for their services shall be added to the taxes due from the delinquent taxpayer, in accordance with the general statutes.
(3) Execution of deed: notice regarding expiration of the redemption period. The Collector shall execute a deed ("Collector's deed") in the name of the purchaser or the city to be held by the Town Clerk unrecorded for the period of time set forth in the general statutes. Within the time period and in the manner set forth in the general statutes, the Collector shall publish general notice and provide specific notice to the delinquent taxpayer and each mortgagee, lien holder and encumbrancer whose interest in the property is affected by the sale, pertaining to the expiration of the redemption period, the relative rights of the parties and the extinguishment of their respective rights in the event redemption does not occur prior to its expiration.
(4) Accelerated redemption period.
(a) In accordance with the provisions of the general statutes, the city has the right to reduce the period of redemption, to not later than 60 days from the date of the sale, for real property:
1. That was abandoned;
2. Where the tax arrearage covered two or more grand list years; and
a. The property is vacant; or
b. A blight citation has been issued against the property; or
c. A health citation has been issued against the property; or
d. There exists a delinquency on the payment of sewer and water charges of more than two years.
3. Where the tax arrearage covers five or more grand list years.
(b) The right of redemption and the notice and method of redeeming the affected property and cancellation of the Collector's deed are fully set forth in the general statutes; however, if the purchase money and interest are not paid, by the redeeming party, within the redemption period, the Collector's deed shall be recorded and have full effect.
(5) Other rights of the city or purchaser. In accordance with the provisions of the general statutes, the purchaser or the city shall have a sufficient insurable interest in buildings and improvements upon the property to insure them against fire and other risk of physical loss, and may petition the Superior Court for the appointment of a receiver or for other equitable relief if there shall be imminent danger of damage or destruction thereto or imminent danger of injury to persons or to other property resulting from conditions thereon or on adjoining properties. The purchaser or the municipality shall not be liable to any person, or subjected to forfeiture of their interest, solely by reason of acquisition by the person of the tax deed, for any condition existing or occurrence upon the property or adjoining public sidewalks and streets, or for any failure to act to remedy or investigate any such condition or occurrence during such redemption period. The expenses of any receiver appointed on the application of such purchaser or municipality in excess of any rents or profits paid to the receiver shall be added to the amount of the purchase money and interest required to be paid or tendered by any redeeming party to the purchaser or municipality for the Collector's deed and paid to the party that incurred the expenses.
(6) Realization of an amount in excess of the amount of delinquent taxes. In the event the sale realizes an amount in excess of the amount needed to pay all delinquent taxes, interest, penalties, fees and costs, the Collector shall follow the provisions of the general statutes.
(B) Collection by suit. The Collector or the city may proceed with the recovery of taxes properly assessed or of fees and amounts due to the city, by any proper action in the name of the city as set forth in the general statutes.
(C) Collection by alias tax warrant. The Collector may serve an alias tax warrant for the collection of taxes as set forth in the general statutes.
(D) Jeopardy collection of taxes. In the event the Collector believes that the collection of any tax may be jeopardized by delay, between the assessment date and the tax due date, the Collector shall proceed with the collection of taxes forthwith as set forth in the general statutes.
(E) Receivership of rents. The city may petition the Superior Court or a judge thereof for the appointment of a receiver of the rents or payments for use and occupancy for any property for which the owner, agent, lessor or manager is delinquent in the payment of real property taxes or fees in accordance with the provisions of the general statutes.
(F) Foreclosure and summary foreclosure of tax liens. The Collector may bring suit for the foreclosure of tax liens (including summary foreclosure) in the name of the city as set forth in the general statutes.
(Ord. passed 5-24-2004)