Conn. Gen. Stat. » Title 49 — MORTGAGES AND LIENS · Chapter 847 — Liens
Connecticut General Statutes

Conn. Gen. Stat. § 49-73a (2026)

Liens on proceeds of fire insurance for outstanding municipal taxes

✓ current as of May 2026
Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
The interest of each person in the proceeds of any policy issued by an insurance company providing fire insurance coverage for loss or damages caused by fire on an item of real estate, including any policy written pursuant to the provisions of section 38a-670, provided the amount of the proceeds for the loss payable under such policy is five thousand dollars or more, shall be subject to any tax lien on such item of real estate continued pursuant to the provisions of section 12-173. No such lien shall be valid unless the tax collector of the municipality wherein such item of real estate is situated makes and files in the office of the town clerk a certificate of lien, pursuant to the provisions of section 12-173, giving notice of his intention to claim against such proceeds. Such lien shall exist from the fifteenth day succeeding the date of entry of such certificate in the land records. Any such lien may be discharged in accordance with said section 12-173.

(P.A. 79-342, S. 1.)

Cited. 192 C. 653.

Cited. 11 CA 308.

Cited. 38 CS 722.

(Return to Chapter
Table of Contents)		 (Return to
List of Chapters)		 (Return to
List of Titles)

Notes of Decisions
Cited in 9 cases (4 in the last 5 years), 1983–2024 · leading case: Tucker v. Connecticut Ins. Placement Facility, 473 A.2d 1210 (Conn. 1984).
Sort: Relevance Newest Treatment
Tucker v. Connecticut Ins. Placement Facility, 473 A.2d 1210 (Conn. 1984). · cites it 10× “This appeal concerns the applicability of the immunity provisions of General Statutes § 49-73a et seq. to the payment by an insurance company of fire loss proceeds to a municipality for outstanding municipal taxes owed by the insured.”
Masko v. Town of Wallingford, 786 A.2d 1209 (Conn. App. Ct. 2001). · cites it 2× “The town clerk is then required to deliver to the insurance company, by registered or certified mail, within twenty days of the receipt by the town clerk of the demand, a statement indicating the amount of all such liens.”
Mun. Funding, LLC v. Galullo, 806 A.2d 601 (Conn. App. Ct. 2002). · cites it 4× “Where property damaged by fire is encumbered by a tax hen, a municipality may have priority to any fire insurance proceeds pursuant to General Statutes § 49-73a et seq. Section 49-73a provides in relevant part: “The interest of each person in the proceeds of any policy issued by…”
Liberty Mut. Life Ins. v. Tucker, 527 A.2d 707 (Conn. App. Ct. 1987). · cites it 8× “” General Statutes § 49-73a provides in relevant part that all other interests are subject to any tax lien continued pursuant to § 12-173.”
Tucker v. Connecticut Ins. Placement Facility, 462 A.2d 400 (Conn. Super. Ct. 1983). · cites it 6× “1 General Statutes § 49-73a states that “[n]o such [tax] lien shall be valid unless the tax collector of the municipality wherein such item of real estate is situated makes and files in the office of the town clerk a certificate of lien, pursuant to the pro *724 visions of…”
PPC Realty, LLC v. Hartford (Conn. 2024). · cites it 2× “2 The trial court also held that the defendant’s liens were invalid under General Statutes §§ 49-73a and 49-73b. The defendant has not relied on these statutes in this appeal.”
PPC Realty, LLC v. Hartford (Conn. 2024). · cites it 2× “2 The trial court also held that the defendant’s lien was invalid under General Statutes §§ 49-73a and 49-73b. The defendant has not relied on these statutes in this appeal.”
PPC Realty, LLC v. Hartford (Conn. 2024). · cites it 2× “’’ The defendant appealed 2 The trial court also held that the defendant’s lien was invalid under General Statutes §§ 49-73a and 49-73b. The defendant has not relied on these statutes in this appeal.”
PPC Realty, LLC v. Hartford, 350 Conn. 347 (Conn. 2024). · cites it 2× “’’ The defendant appealed 2 The trial court also held that the defendant’s lien was invalid under General Statutes §§ 49-73a and 49-73b. The defendant has not relied on these statutes in this appeal.”
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.