{"data":{"id":"us-ct/conn.-gen.-stat.-12-81s","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-81s","heading":"Municipal option to exempt commercial fishing apparatus.","body":"Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishing apparatus has a value of more than five hundred dollars.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81s","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":"c0d69d19f1107a43faf59f945194b411d69b45cb4979dc4f8d9c6d79989f8f63","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-81r","next":"us-ct/conn.-gen.-stat.-12-81t"},"notice":"GroundRules: Original legal text. Not legal advice."}