Sec. 12-158. Form of collector's deed. Liability of municipalities for breach of 
warranty. (a) The deed given by any collector for real estate sold by him for taxes shall 
be in substance in the form following:
      Know all men by these presents, that, whereas the (here insert the name of the taxing 
authority) did on the .... day of ...., 20.., lay a tax of .... mills on the dollar on its grand 
list next to be (or last) perfected, a rate bill for which and for a personal tax (if such be 
the fact), in all respects made out according to law with a warrant thereto attached, 
was placed in my hands, I being the duly appointed and qualified collector thereof, for 
collection, which tax became due on the .... day of ...., 20..; and, whereas A.B., upon 
demand made, neglected and refused to pay the tax set opposite his name in said rate 
bill, and thereupon, on the .... day of ...., 20.., I levied upon the parcel of real estate 
hereinafter described for that portion of said tax which was assessed thereon, to wit: 
$.... and accrued interest (or if the levy was for the whole tax, for the amount of said 
tax, to wit: $.... and accrued interest) and gave due notice thereof to said taxpayer and 
to .... as by law provided, which real estate so levied upon is situated in .... and 
bounded ...., and on the .... day of ...., 20.., no one having previously tendered me said 
tax with interest and my fees, in pursuance of said levy, and in accordance with the 
terms of said notice, I sold at public auction the whole of (or the following portion of) 
said real estate of .... (to wit) to C.D., for the sum of $..... Now, therefore, in consideration 
of the premises, and of said sum of money, received to my full satisfaction, of said 
C.D., I hereby bargain and sell unto him the premises last above described, with the 
appurtenances, to have and to hold the same to him and his heirs forever, subject only 
to taxes laid by such municipality which were not yet due and payable when I first 
published notice of levy and sale, easements, covenants and restrictions in favor of other 
parcels of land, interests exempt from levy and sale under the Constitution and laws of 
the United States and such other interests, if any, hereinafter described, to wit ..... And 
also, I, the said collector, acting in the name of and for (name of municipality), do by 
these presents bind (name of municipality), forever, to warrant and defend the above 
granted and bargained premises to the said grantee, his heirs and assigns, against all 
claims and demands arising from any necessary act omitted or unlawful act done by me 
in connection with the aforesaid levy or sale which impairs the same. In witness whereof 
I have hereunto set my hand and seal this .... day of ...., 20...
      E. F., (Seal).
Collector as aforesaid.
Signed, sealed, and delivered
in the presence of
(Usual form of acknowledgment).
      (b) The liability of any municipality for breach of the warranties contained in a 
collector's deed shall be limited to the amount paid to the collector by the grantee and 
amounts reasonably expended after its recording to improve and operate the property 
conveyed by the deed to the extent such amounts are not recoverable from the person 
found to be the true owner of the property.
      (1949 Rev., S. 1839; 1961, P.A. 13; P.A. 95-228, S. 4, 15; P.A. 96-180, S. 22, 166.)
      History: 1961 act changed form of deed to bind town instead of collector as individual; P.A. 95-228 divided the section 
into Subsecs., made technical changes in Subsec. (a) and added provisions in newly designated Subsec. (b) re liability of 
municipalities for breach of warranties contained in a collector's deed, effective July 6, 1995, and applicable to tax sale 
notices posted, filed or published on and after said date; P.A. 96-180 amended Subsec. (a) to make technical change in 
deed form, effective June 3, 1996; (Revisor's note: In 2001 the references in this section to the date "19.." were changed 
editorially by the Revisors to "20.." to reflect the new millennium).