Conn. Gen. Stat. § 26-199
All transfers of title to oyster grounds within state jurisdiction shall be recorded in the record books of said Commissioner of Agriculture. The person making such transfer shall cause such record to be made forthwith or, in lieu thereof, shall forthwith give written notice of such transfer to said commissioner, stating the date thereof, the name of the transferee and the description of the grounds affected thereby. Upon the failure to make such record or to give such notice, the person making such transfer shall be deemed, for all purposes of taxation, to be the owner thereof notwithstanding such transfer and shall pay all such taxes as may be laid on such land by said commissioner at any time before such record has been made or such notice given; and such tax shall be a lien on such grounds.
Conn. Gen. Stat. § 26-199
(1949 Rev., S. 5028; 1971, P.A. 872, S. 337; 1972, P.A. 52, S. 7; June 30 Sp. Sess. P.A. 03-6, S. 146 (e); P.A. 04-189, S. 1.)