(a) In any action to foreclose a municipal tax or assessment lien the plaintiff need only allege and prove: (1) the ownership of the liened premises on the date when the same went into the tax list, or when said assessment was made; (2) that thereafter a tax in the amount specified in the list, or such assessment in the amount made, was duly and properly assessed upon the property and became due and payable; (3) (to be used only in cases where the lien has been continued by certificate) that thereafter a certificate of lien for the amount thereof was duly and properly filed and recorded in the land records of the said town on the date stated; (4) that no part of the same has been paid; and (5) other encumbrances as required by the preceding section.
Section 10-70.—Foreclosure of Municipal Liens
Current through August 12, 2025 (2026 Practice Book edition) · Last verified July 9, 2026
In one sentenceIn a municipal tax or assessment lien foreclosure, the plaintiff need only allege and prove ownership, proper assessment, any lien certificate, nonpayment, and other encumbrances, and a filed certificate of lien serves as prima facie proof the assessment was valid.
Full Text of Section 10-70
(b) When the lien has been continued by certificate, the production in court of the certificate of lien, or a certified copy thereof, shall be prima facie evidence that all requirements of law for the assessment and collection of the tax or assessment secured by it, and for the making and filing of the certificate, have been duly and properly complied with. Any claimed informality, irregularity or invalidity in the assessment or attempted collection of the tax, or in the lien filed, shall be a matter of affirmative defense to be alleged and proved by the defendant.
Amendment History
(P.B. 1978-1997, Sec. 187.)
Plain-English Summary
Section 10-70 simplifies pleading in an action to foreclose a municipal tax or assessment lien. Under subsection (a), the plaintiff need only allege and prove: ownership of the liened property on the date the tax went onto the list or the assessment was made; that a tax or assessment in a specified amount was thereafter duly assessed and became due and payable; if the lien was continued by certificate, that a certificate of lien for that amount was duly filed and recorded in the town’s land records on a stated date; that no part of it has been paid; and the other encumbrances required by the preceding section, 10-69.
Subsection (b) gives the plaintiff an evidentiary shortcut. Producing the certificate of lien, or a certified copy, in court is prima facie evidence that all legal requirements for assessing and collecting the tax or assessment, and for making and filing the certificate, were properly followed. Any claim that the assessment, collection, or lien was informal, irregular, or invalid becomes an affirmative defense that the defendant must plead and prove.
Frequently Asked Questions
What must a plaintiff allege to foreclose a municipal tax lien?
Ownership of the property when the tax or assessment was made, that the tax or assessment was duly assessed and became due, that any certificate of lien was properly filed and recorded, that no part has been paid, and the other encumbrances required by Section 10-69.
Does producing the certificate of lien prove the tax was valid?
Yes. Producing the certificate of lien, or a certified copy, in court is prima facie evidence that all legal requirements for assessing, collecting, and recording the lien were properly followed.
Who has to prove the assessment was defective?
The defendant. Any claimed informality, irregularity, or invalidity in the assessment, collection, or lien is an affirmative defense the defendant must allege and prove.
Does this rule replace the encumbrance-listing requirement in Section 10-69?
No, it incorporates it. Item (5) of subsection (a) requires the plaintiff to also allege the other encumbrances required by the preceding section.
Source & verification. The section text is reproduced verbatim from the
official Connecticut Practice Book (Conn. Practice Book § 10-70). Prescribed by the Judges of the Superior Court of Connecticut (Conn. Gen. Stat. Section 51-14). The plain-English summary is original and written by us. Last verified July 9, 2026. ·
Official source
Also known as: municipal tax lien foreclosure pleading CTassessment lien foreclosure complaintcertificate of lien prima facie evidencepleading municipal lien foreclosure Connecticuttax collection lien affirmative defense