(a) As used in this section: (1) “Bona fide purchaser” means a party who takes a conveyance of real property in good faith and pays valuable consideration, without actual, implied or constructive notice that (A) a holder or former holder of a title interest in the real property died on or after January 1, 2015, while continuing to hold an interest in the real property at the time of death, or (B) a former holder of a title interest in the real property died on or after January 1, 2015, after making a lifetime transfer of an interest in the real property to a trustee of a revocable trust who continued to hold the interest at the time of the former holder's death; and (2) “qualified encumbrancer” means a party who places a burden, charge or lien on real property, in good faith, without actual, implied or constructive notice that (A) a holder or former holder of a title interest in the real property died on or after January 1, 2015, while continuing to hold an interest in the real property at the time of death, or (B) a former holder of a title interest in the real property died on or after January 1, 2015, after making a lifetime transfer of an interest in the real property to a trustee of a revocable trust who continued to hold the interest at the time of the former holder's death.

(b) The fees imposed under subsections (b) and (c) of section 45a-107 shall be a lien in favor of the state of Connecticut upon any real property located in this state that is included in the basis for fees of the estate of a deceased person, from the due date until paid, with interest that may accrue in addition thereto, except that such lien shall not be valid as against any bona fide purchaser or qualified encumbrancer until notice of such lien is filed or recorded in the town clerk's office or place where mortgages, liens and conveyances of such property are required by statute to be filed or recorded.

(c) The Probate Court for the district in which the decedent resided on the date of his or her death or, if the decedent died a nonresident of this state, for the district within which real estate or tangible personal property of the decedent is situated, shall issue a certificate of release of lien for any such real property not later than ten days after receipt of payment in full of such fee and interest thereon. The court may issue a certificate of release of lien for any such real property, or portion thereof, if the court finds that the fee and interest thereon has not been fully paid but that payment is adequately assured. A certificate of release of lien may be recorded in the office of the town clerk within which such real property is situated, and such certificate shall be conclusive proof that the fees have been paid and such lien discharged.

(June Sp. Sess. P.A. 15-5, S. 454; P.A. 16-65, S. 64; May Sp. Sess. P.A. 16-3, S. 194.)

History: June Sp. Sess. P.A. 15-5 effective July 1, 2015; P.A. 16-65 added new Subsec. (a) re definitions of “bona fide purchaser” and “qualified encumbrancer”, redesignated existing Subsecs. (a) and (b) as Subsecs. (b) and (c) and amended redesignated Subsec. (b) by replacing reference to Sec. 45a-107(b), (c) and (d) with reference to Sec. 45a-107(b), deleting “lienor, mortgagee, judgment creditor or” and adding “or qualified encumbrancer”, effective July 1, 2016; May Sp. Sess. P.A. 16-3 amended Subsec. (b) by replacing reference to Sec. 45a-107(b) with reference to Sec. 45a-107(b) and (c), effective July 1, 2016.