{"data":{"id":"us-ct/conn.-gen.-stat.-12-45","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-45","heading":"Return to assessors of personalty in trust.","body":"Each sole trustee residing in this state, having in his hands personal property liable to taxation belonging to the trust estate, shall make return thereof to the assessors of the town where he resides. If such personal property is in the hands of more than one trustee, if they all reside in the same town, they shall cause such return to be made by one of their number in such town; if they do not all reside in the same town, they shall cause such return to be made by one of their number, residing in the town in which the affairs of such trust are managed and administered, to the assessors of such town; but, if none of such trustees resides in such town, they shall designate one of their number who shall make such return to the assessors of the town where he resides. Each guardian or conservator shall make return of the personal estate of the guardian's ward or the conservator's conserved person to the assessors of the town in which such ward or conserved person resides.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-45","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":"6509275f20493d8792df5bc30b1cca4cb8b523203148aace797b4c0bfd0d8be4","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-44","next":"us-ct/conn.-gen.-stat.-12-46"},"notice":"GroundRules: Original legal text. Not legal advice."}