The lien shall be effective for a period of fifteen years from the date of filing unless discharged as provided in section 12-195g. A notice of tax lien shall not be effective if filed more than two years from the date of assessment for the taxes claimed to be due.(1971, P.A. 722, S. 4; P.A. 85-396, S. 4.)History: P.A. 85-396 extended term of the lien from 10 to 15 years.
Connecticut Legal Code
§ 12-195d
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_205.htm#sec_12-195d· Version 2026