Connecticut General Statutes

Conn. Gen. Stat. § 45a-333 (2026)

(Formerly Sec. 45-260). Payment of taxes due from estate

✓ current as of May 2026

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Each trustee of the estate of an insolvent debtor or of any testamentary trust and each fiduciary of a decedent's estate shall ascertain from the collector of taxes of the town where such insolvent debtor resided at the time of his insolvency, or where the decedent last resided, or in which the insolvent debtor or decedent owned real property, whether any taxes are due upon any of the estate which has come into his hands and shall liquidate the same, if there are sufficient assets, before making a final settlement of his account.

(1949 Rev., S. 7046; P.A. 80-476, S. 310.)

History: P.A. 80-476 substituted “real property” for “real estate” and “fiduciary of a decedent's estate” for “executor or administrator” and made other minor changes; Sec. 45-260 transferred to Sec. 45a-333 in 1991.

Annotations to former section 45-260:

Does not impose duty on administrator where decedent owned only a life estate. 123 C. 350.

Cited. 4 CS 241.

Annotation to present section:

Cited. 34 CA 634.

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Notes of Decisions

Cited in 3 cases, 1994–2003 · leading case: Tax Collector v. Miley, 642 A.2d 747 (Conn. App. Ct. 1994).

Sort: Relevance Newest Treatment

Tax Collector v. Miley, 642 A.2d 747 (Conn. App. Ct. 1994). · cites it 2× “General Statutes § 45a-333. The creditors of the estate do not have priority over the tax liens of the city.”

Connelly v. Fed. Nat. Mortg. Ass'n, 251 F. Supp. 2d 1071 (D. Conn. 2003). · cites it 2× “[5] After reiterating basic principles of Connecticut property law (administrator of estate does not have title to real property of decedent but may reach such property to protect rights of creditor of estate) the appellate court affirmed, reasoning that, because the taxes due…”

Connelly v. Fed. Nat'l Mortg. Ass'n, 251 F. Supp. 2d 1071 (D. Conn. 2003). “§ 45a-333 6 and the creditors of the estate did not have priority over the tax liens of the city, the administrator had no right to intervene as the foreclosure judgment would have no effect on the rights or interests of the administrator.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.