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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-500: Allocation of tax among municipalities.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 223. REAL ESTATE CONVEYANCE TAX

If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in each municipality.

Collected 2026-09-06T19:07:00Z. Source file · JSON

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