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- Conn. Gen. Stat. § 12-39v · Refund to person of tax collected from customer.
- Conn. Gen. Stat. § 12-39w · Claims for refund where results of civil audit, investigation, examination or reexamination have become final.
- Conn. Gen. Stat. §§ 12-39x and 12-39y · Secs. 12-39x and 12-39y.
- Conn. Gen. Stat. § 12-39z · Rounding of dollar amounts in returns, statements or other documents.
- Conn. Gen. Stat. § 12-39aa · Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
- Conn. Gen. Stat. § 12-39bb · Records of department. Reproductions of records.
- Conn. Gen. Stat. § 12-39cc · Data match system with financial institutions.
- Conn. Gen. Stat. § 12-39dd · Duplicate information returns required to be filed by reporting entities. Penalties.
- Conn. Gen. Stat. § 12-40 · Notice requiring declaration of personal property.
- Conn. Gen. Stat. § 12-40a · Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.
- Conn. Gen. Stat. § 12-41 · Filing of declaration.
- Conn. Gen. Stat. § 12-42 · Extension for filing declaration. Assessor preparation of declaration when none filed.
- Conn. Gen. Stat. § 12-43 · Property of nonresidents.
- Conn. Gen. Stat. § 12-44 · Penalty addition by certain municipal associations.
- Conn. Gen. Stat. § 12-45 · Return to assessors of personalty in trust.
- Conn. Gen. Stat. § 12-46 · Penalty for neglect by trustees, guardians or conservators.
- Conn. Gen. Stat. § 12-47 · Listing of estates of insolvent debtors and decedents.
- Conn. Gen. Stat. § 12-48 · Tenant for life or years to list property.
- Conn. Gen. Stat. § 12-49 · Lists to be verified.
- Conn. Gen. Stat. § 12-50 · List may be filed by spouse, attorney or agent.
- Conn. Gen. Stat. § 12-51 · List may be filed by holder of encumbrance.
- Conn. Gen. Stat. § 12-52 · Assessor not to accept defective list or neglect to return list. Penalty.
- Conn. Gen. Stat. § 12-53 · Addition of omitted property. Audits. Penalty.
- Conn. Gen. Stat. § 12-53a · Assessment and taxation of new real estate construction.
- Conn. Gen. Stat. § 12-54 · Examination by assessors when declaration not filed.
- Conn. Gen. Stat. § 12-55 · Publication of grand list. Changes in valuation. Notice of assessment increase.
- Conn. Gen. Stat. § 12-56 · Assessors may take lists and abstract of previous year.
- Conn. Gen. Stat. § 12-57 · Certificates of correction. Application for refund.
- Conn. Gen. Stat. § 12-57a · Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.
- Conn. Gen. Stat. § 12-58 · Declaration of property of manufacturers and traders.
- Conn. Gen. Stat. § 12-59 · Declaration of corporation property. Stockholders exempt.
- Conn. Gen. Stat. § 12-60 · Correction of clerical error in assessment.
- Conn. Gen. Stat. § 12-61 · Special assessment forms; approval of secretary.
- Conn. Gen. Stat. § 12-62 · Revaluation of real property. Regulations. Treatment of certain Indian lands.
- Conn. Gen. Stat. § 12-62a · Uniform assessment date and rate.
- Conn. Gen. Stat. § 12-62b · The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.
- Conn. Gen. Stat. § 12-62c · Municipal option to phase in assessment increases resulting from revaluation of real property.
- Conn. Gen. Stat. § 12-62d · Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluations effective in 1987 and 1988; municipal option program commencing in 1989.
- Conn. Gen. Stat. § 12-62e · Source of funds for state payments under section 12-62d.
- Conn. Gen. Stat. § 12-62f · State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.
- Conn. Gen. Stat. § 12-62g · Increase in certain veteran's exemptions upon revaluation.
- Conn. Gen. Stat. §§ 12-62h and 12-62i · Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.
- Conn. Gen. Stat. § 12-62j · Interlocal revaluation agreement grant.
- Conn. Gen. Stat. § 12-62k · Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.
- Conn. Gen. Stat. § 12-62l · Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
- Conn. Gen. Stat. § 12-62m · Reports of assessed valuation of property in towns phasing in revaluation.
- Conn. Gen. Stat. § 12-62n · Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.
- Conn. Gen. Stat. § 12-62o · Municipal option to make annual adjustments in property values.
- Conn. Gen. Stat. § 12-62p · Municipal option to delay revaluation or suspend phase-in of real property assessment increase.
- Conn. Gen. Stat. § 12-62q · Regional revaluation program.
- Conn. Gen. Stat. § 12-62r · Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.
- Conn. Gen. Stat. § 12-62s · Sec. 12-62s.
- Conn. Gen. Stat. § 12-62t · Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.
- Conn. Gen. Stat. § 12-62u · Optional regional property tax base revenue sharing: Definitions.
- Conn. Gen. Stat. § 12-62v · Optional regional property tax base revenue sharing: Established. Municipal contribution.
- Conn. Gen. Stat. § 12-62w · Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.
- Conn. Gen. Stat. § 12-62x · Optional regional property tax base revenue sharing: Administrative auditor.
- Conn. Gen. Stat. § 12-62y · Optional regional property tax base revenue sharing: Revenue distribution.
- Conn. Gen. Stat. § 12-63 · Rule of valuation. Depreciation schedules.
- Conn. Gen. Stat. § 12-63a · Taxation of mobile manufactured homes and mobile manufactured home parks.
- Conn. Gen. Stat. § 12-63b · Valuations of rental income real property.
- Conn. Gen. Stat. § 12-63c · Submission of income and expense information applicable to rental income real property.
- Conn. Gen. Stat. § 12-63d · Change in assessed value of real estate. Relationship to sale price.
- Conn. Gen. Stat. § 12-63e · Valuation of property on which a polluted or environmentally hazardous condition exists.
- Conn. Gen. Stat. § 12-63f · Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.
- Conn. Gen. Stat. § 12-63g · Assessment of buffers to inland wetlands or watercourses.
- Conn. Gen. Stat. § 12-63h · Land value taxation program.
- Conn. Gen. Stat. §§ 12-63i and 12-63j · Pilot program for alternative method of assessment for commercial properties. Information re program for alternative method for assessment for commercial properties.
- Conn. Gen. Stat. § 12-63k · Reduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone.
- Conn. Gen. Stat. § 12-64 · Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax.
- Conn. Gen. Stat. § 12-64a · Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building.
- Conn. Gen. Stat. § 12-65 · Agreements fixing assessments on multifamily housing.
- Conn. Gen. Stat. § 12-65a · Approval by state referee.
- Conn. Gen. Stat. § 12-65b · Agreements between municipality and owner or lessee of real property, personal property or air space fixing the assessment of such property or air space.
- Conn. Gen. Stat. § 12-65c · Deferral of increased assessments due to rehabilitation: Definitions.
- Conn. Gen. Stat. § 12-65d · Designation of rehabilitation area. Criteria for deferral of assessment increase.
- Conn. Gen. Stat. § 12-65e · Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.
- Conn. Gen. Stat. § 12-65f · Appeal.
- Conn. Gen. Stat. § 12-65g · Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions.
- Conn. Gen. Stat. § 12-65h · Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility or a wholesale and retail business fixing the assessment of personal property.
- Conn. Gen. Stat. § 12-66 · Property of religious, educational or charitable corporations; leasehold interests.
- Conn. Gen. Stat. § 12-66a · Taxation of real and personal property held by or on behalf of health system.
- Conn. Gen. Stat. § 12-66b · Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list.
- Conn. Gen. Stat. § 12-66c · Taxation of residential real property intended for student learning.
- Conn. Gen. Stat. § 12-67 · Taxation of dwelling houses of railroad companies.
- Conn. Gen. Stat. § 12-68 · Grantee failing to record deed, grantor taxed. Damages.
- Conn. Gen. Stat. § 12-69 · Real estate liable for payment of judgment.
- Conn. Gen. Stat. § 12-70 · Obligation of purchaser of real estate assuming payment of taxes.
- Conn. Gen. Stat. § 12-71 · Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.
- Conn. Gen. Stat. § 12-71a · List of values of vessels. Use in assessing.
- Conn. Gen. Stat. § 12-71b · Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.
- Conn. Gen. Stat. § 12-71c · Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim.
- Conn. Gen. Stat. § 12-71d · Schedule of motor vehicle values. Guidelines for valuation of motor vehicles.
- Conn. Gen. Stat. § 12-71e · *(See end of section for amended version and effective date.) Motor vehicle mill rate.
- Conn. Gen. Stat. § 12-72 · Assessment of certain classes of vessels.
- Conn. Gen. Stat. § 12-73 · Taxation of municipal property used for sewage disposal.
- Conn. Gen. Stat. § 12-74 · Municipal airports located in another town.
- Conn. Gen. Stat. § 12-75 · Assessment of private water company property. Payments by municipal water companies on certain property.
- Conn. Gen. Stat. § 12-76 · Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.
- Conn. Gen. Stat. § 12-76a · Taxation of land in which state or United States has easement or other right.