{"data":{"id":"us-ct/conn.-gen.-stat.-12-116","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-116","heading":"Assessment and taxation under special acts.","body":"Wherever under the provisions of any special act relating to the assessment and taxation of real and personal property, such assessment and taxation is based on the actual valuation of such property, such assessment and taxation shall be based on such uniform percentage of such actual valuation as the assessors of the municipality determine.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-116","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":"6571e6ae17d0e4a106803afca1e4f781e25ccd38ba825642ff69fd79444a9dd0","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-115","next":"us-ct/conn.-gen.-stat.-12-117"},"notice":"GroundRules: Original legal text. Not legal advice."}