Conn. Gen. Stat. § 12-79: Water power used outside the state.
Where this section sits in the code
- TITLE 12. TAXATION
- CHAPTER 203*. PROPERTY TAX ASSESSMENT
For the purpose of taxation, water power developed in the state and used outside the state shall be assessed and set in the list of the town in which the dam, canal, reservoir or pond from which it is derived is located.
Collected 2026-09-06T19:06:59Z. Source file · JSON