Sec. 12-195d. Effective period of lien. Limitation period.

      Sec. 12-195d. Effective period of lien. Limitation period. 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.