Conn. Gen. Stat. § 12-81s: Municipal option to exempt commercial fishing apparatus.
Where this section sits in the code
- TITLE 12. TAXATION
- CHAPTER 203*. PROPERTY TAX ASSESSMENT
Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishing apparatus has a value of more than five hundred dollars.
Collected 2026-09-06T19:06:59Z. Source file · JSON