Conn. Gen. Stat. § 21 § 21-73a
Owner's interest subject to tax lien.
Operative Text
The interest of each owner of a mobile manufactured home park in such park shall be subject to any tax lien on such park continued pursuant to the provisions of section 12-173. No such lien shall be valid unless the tax collector of the municipality wherein such park 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 park. 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.
Under Conn. Gen. Stat. § 21-73a, the ownership interest in a mobile manufactured home park can be encumbered by a municipal tax lien. For such a lien to be legally valid, the local tax collector must prepare and file a certificate of lien with the town clerk, following the procedures set out in § 12-173. The lien takes effect fifteen days after the certificate is entered in the land records and can be discharged according to those same statutory procedures.
Plain English — not legal advice.
Conn. Gen. Stat. § 21-73a makes clear that unpaid municipal taxes on a mobile manufactured home park can result in a tax lien attaching to the owner's interest in the property. Compliant park operators generally stay current on municipal tax obligations and monitor the town clerk's land records for any certificate of lien filed by the tax collector. Owners who discover a lien on record typically work with the relevant municipality to satisfy the underlying tax debt and pursue discharge under § 12-173.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Conn. Gen. Stat. § 21-73a governs how tax liens can attach to a mobile manufactured home park owner's interest, which may be relevant to residents concerned about the financial stability of their park. Tenants can check the town clerk's land records to see whether a certificate of lien has been filed against the park, since the lien only becomes valid once that certificate is properly recorded. Residents with concerns about how a tax lien might affect their housing situation may wish to contact a tenant-rights organization or consult with a housing attorney familiar with Connecticut mobile home park law.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 17, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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