{"data":{"id":"us-ct/conn.-gen.-stat.-12-81z","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-81z","heading":"Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.","body":"Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due for any tax year with respect to real or personal property of any nonstock corporation which provides classes on United States citizenship, provided no officer, director or member of such corporation receives, in any year for which such abatement is effective, any pecuniary profit or any distribution of profits from the operations of such corporation, except reasonable compensation for expenses or for services in effecting the purposes of such classes.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81z","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":"08ae1b279393f65c41128e665074206e4f19c43e0f82da5368d407ca7a440ddd","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-81y","next":"us-ct/conn.-gen.-stat.-12-81aa"},"notice":"GroundRules: Original legal text. Not legal advice."}