When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the payment thereof to the same extent and in the same manner as though such real estate were assessed in his name.(1949 Rev., S. 1744.)As to retroactivity, see 133 C. 242. Veteran not entitled to refund under provisions of Sec. 12-81(19). 135 C. 228; 155 C. 339. History and intent discussed. 135 C. 228; 164 C. 178. Purchaser from tax-exempt vendor assumes no liability for period prior to purchase. Id.
Connecticut Legal Code
§ 12.70
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-70· Version 2026