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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. § 12-65c: Deferral of increased assessments due to rehabilitation: Definitions.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 203*. PROPERTY TAX ASSESSMENT

As used in sections 12-65c to 12-65f, inclusive:

(a) “Rehabilitation area” means any municipality, or a part thereof, that contains one or more properties that are deteriorated, deteriorating, substandard or detrimental to the safety, health, welfare or general economic well-being of the community;

(b) “Rehabilitation” means the improvement or repair of a structure or facilities appurtenant thereto, exclusive of general maintenance or minor repairs.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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