No deed, instrument or writing which is subject to tax under this chapter shall be recorded by any town clerk unless a return prescribed and furnished by the Commissioner of Revenue Services has been filed with such town clerk and the tax reported to be due thereon has been paid, provided no town clerk may refuse to record any such deed, instrument or writing if (1) the tax return accompanying any such deed, instrument or writing does not include Social Security account number information, or (2) an exemption is claimed under section 12-498 and there is a dispute as to the amount of tax due.
Conn. Gen. Stat. § 12-497
Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed
Applied in 2 court decisions — leading case Fifth Avenue Associates Lp Fifth Avenue Associates Lp v. New York State Department of Taxation and Finance (1992)
Most recently applied in Fifth Avenue Associates Lp Fifth Avenue Associates Lp v. New York State Department of Taxation and Finance (April 1992)
(1967, P.A. 693, S. 4; P.A. 86-167; P.A. 91-236, S. 17, 25; P.A. 93-389, S. 5, 7.) History: P.A. 86-167 added provision prohibiting town clerk to refuse to record deed for failu…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.