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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. § 12-76a: Taxation of land in which state or United States has easement or other right.

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

Acquisition by the state or the United States, or any state or federal agency, of any easement or other right in land owned by any person, firm or corporation subject to taxation under section 12-75 or 12-76 shall not affect the valuation of such land for tax purposes if such easement or other right is acquired in connection with a flood control project from which such person, firm or corporation obtains an additional water supply.

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

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