{"data":{"id":"us-ct/conn.-gen.-stat.-12-500","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-500","heading":"Allocation of tax among municipalities.","body":"If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in each municipality.","path":["TITLE 12. TAXATION","CHAPTER 223. REAL ESTATE CONVEYANCE TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_223.htm#sec_12-500","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":"2026-09-06T19:07:00Z","sha256":"794ae6f548e816d4aacd2372def9bfc101dee7ec5093d8dc3adcf59be1f276e9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-499","next":"us-ct/conn.-gen.-stat.-12-501-and-12-502"},"notice":"GroundRules: Original legal text. Not legal advice."}