Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 205 — Municipal Tax Liens
Connecticut General Statutes

Conn. Gen. Stat. § 12-193 (2026)

Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector

✓ current as of May 2026
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Court costs, reasonable appraiser's fees, and reasonable attorney's fees incurred by a municipality as a result of any foreclosure action brought pursuant to section 12-181 or 12-182 and directly related thereto shall be taxed in any such proceeding against any person or persons having title to any property so foreclosed and may be collected by the municipality once a foreclosure action has been brought pursuant to section 12-181 or 12-182. A municipality shall reimburse a taxpayer for the costs of state marshal fees or any property seized if the court finds that such costs were incurred because of an error by the tax assessor or tax collector and not as the result of any action or failure on the part of the taxpayer.

(1949 Rev., S. 1875; P.A. 75-73, S. 1; P.A. 84-282, S. 2; P.A. 88-153, S. 1, 2; P.A. 07-50, S. 1.)

History: P.A. 75-73 reversed previous provision which forbade charging costs against persons having title to or interest in property and specifically made provisions applicable to foreclosure actions; P.A. 84-282 specified section is applicable to any foreclosure action brought pursuant to Sec. 12-181 or 12-182; P.A. 88-153 authorized collection of costs associated with foreclosure by the municipality once a foreclosure action has been brought pursuant to Sec. 12-181 or 12-182; P.A. 07-50 added provision re reimbursement to taxpayer if court finds error by the tax assessor or tax collector.

Cited. 201 C. 1; 236 C. 710.

Cited. 21 CA 275.

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Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1986–2021 · leading case: City of Danbury v. Dana Inv. Corp., 730 A.2d 1128 (Conn. 1999).
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City of Danbury v. Dana Inv. Corp., 730 A.2d 1128 (Conn. 1999). · cites it 11× “*27 This analysis, then, brings us to General Statutes § 12-193, 24 which specifically covers “[c]ourt costs, reasonable appraiser’s fees, and reasonable attorney’s fees incurred by a municipality” in tax lien foreclosure cases.”
Ledyard v. WMS Gaming, Inc., 338 Conn. 687 (Conn. 2021). · cites it 8× “neral Statutes § 12-193 provides: ‘‘Court costs, reasonable appraiser’s fees, and reasonable attorney’s fees incurred by a municipality as a result of any foreclosure action brought pursuant to section 12-181 or 12-182 and directly related thereto shall be taxed in any such…”
Town of Brookfield v. Candlewood Shores Estates, Inc., 513 A.2d 1218 (Conn. 1986). · cites it 4× “20 in costs and ordered that interest continue to accrue at the statutory rate pursuant to General Statutes § 12-193. The defendant appealed, claiming error in the granting of the summary judgment because: (1) the plaintiff filed its motion for summary judgment before the…”
City of Danbury v. Dana Inv. Corp., 776 A.2d 438 (Conn. 2001). · cites it 4× “29 -30, we determined that the sheriffs fees in this case are governed both by General Statutes § 12-193, 7 which covers court costs in municipal tax lien foreclosure cases, and § 52-261.”
M. Dematteo Constr. Co. v. City of New London, 674 A.2d 845 (Conn. 1996). · cites it 2× “, General Statutes § 8-133 (if redevelopment agency undervalues property it takes by eminent domain, court shall award property owner reasonable appraisal fees); General Statutes § 12-161a (in proceedings by municipality to collect delinquent taxes on personal property, the…”
Town of Glastonbury v. Sakon, 194 A.3d 1277 (Conn. App. Ct. 2018). · cites it 3× “Additionally, General Statutes § 12-193 provides in relevant part: "Court costs, reasonable appraiser's fees, and reasonable attorney's fees incurred by a municipality as a result of any foreclosure action brought pursuant to [§] 12-181 or [§] 12-182 and directly related thereto…”
Ledyard v. WMS Gaming, Inc. (Conn. App. Ct. 2019). · cites it 4× “A number of decisions from our Superior Court have considered the implications of the phrase ‘‘directly related’’ in the context of a similar statute, General Statutes § 12-193,4 which authorizes recovery of, inter alia, attorneys’ fees incurred by a municipality ‘‘as a result…”
Ledyard v. WMS Gaming, Inc. (Conn. App. Ct. 2019). · cites it 4× “A number of decisions from our Superior Court have considered the implications of the phrase ‘‘directly related’’ in the context of a similar statute, General Statutes § 12-193,4 which authorizes recovery of, inter alia, attorneys’ fees incurred by a municipality ‘‘as a result…”
East Windsor v. East Windsor Hous., Ltd. (Conn. App. Ct. 2014). “) Additionally, we note that § 12-193 provides that attorney’s fees incurred by a municipality as a result of a foreclosure action brought pursuant to General Statutes §§ 12-181 or 12- 182 shall be taxed and collected against the person having title to a property subject to the…”
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