tory lien for assessments be treated as a tax lien for purposes of determining whether a security interest held by a savings bank is a first lien under section 36-99(1)(d)(1), relettering former Subsec. (m) as Subsec. (l); P.A. 09-225 amended Subsec. (a) to substitute ???attributable to??? for ???levied against??? re any assessment, add reasonable attorneys??? fees and costs and any other sums due