{"data":{"id":"us-ct/conn.-gen.-stat.-12-79","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-79","heading":"Water power used outside the state.","body":"For the purpose of taxation, water power developed in the state and used outside the state shall be assessed and set in the list of the town in which the dam, canal, reservoir or pond from which it is derived is located.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-79","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":"924d36d3b6a92212b8eeb16b5530e3376b84227210f6773576d5c7659eae2be8","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-78","next":"us-ct/conn.-gen.-stat.-12-80"},"notice":"GroundRules: Original legal text. Not legal advice."}