{"data":{"id":"us-ct/conn.-gen.-stat.-12-81p","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-81p","heading":"Municipal option to abate property taxes on amusement theme parks.","body":"Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or the interest on delinquent taxes with respect to any amusement theme park which consists of at least two hundred acres and which has been in operation for not less than one hundred years and has been determined to be historic.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81p","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":"49447cc46794a46262a3619bbc1a2fd99463b68a70bdefaaeca738ef9b3b8b70","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-81o","next":"us-ct/conn.-gen.-stat.-12-81q"},"notice":"GroundRules: Original legal text. Not legal advice."}