{"data":{"id":"us-ct/conn.-gen.-stat.-12-109","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-109","heading":"Listing and valuation of tax-exempt property.","body":"All property exempted from taxation except public highways, streets and bridges, shall be listed, valued and assessed annually by the assessor of each municipality and such valuation shall be added by the assessor to the grand list in such manner as to be separate from the valuation of property not exempted from taxation.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-109","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"e9ffa5af97ce591f3198ec17ffbaae731719cc374d55d8503da1a6a5ab9b97d3","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-108","next":"us-ct/conn.-gen.-stat.-12-110"},"notice":"GroundRules: Original legal text. Not legal advice."}