Connecticut § 12-198 Real estate partly in district; separate assessment.

Connecticut Statutes

§ 12-198 — Real estate partly in district; separate assessment.

Connecticut § 12-198

Title 12Taxation

Ch. 206School District Tax

This text of Connecticut § 12-198 (Real estate partly in district; separate assessment.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-198 (2026).

Text

When real estate in any district is so entered in the list of the town in common with other real estate situated out of such district that there is no distinct and separate value put by the assessors upon the part lying in such district, one or more of the assessors of the town in which such property is situated shall, on application of such district, value the part lying in such district and return a list of the same to the clerk of such district. Notice of such valuation, and of the meeting of the assessors and selectmen mentioned in section 12-200, shall be given by the district committee in the same way as a notice for district meetings.

Free access — add to your briefcase to read the full text and ask questions with AI

When real estate in any district is so entered in the list of the town in common with other real estate situated out of such district that there is no distinct and separate value put by the assessors upon the part lying in such district, one or more of the assessors of the town in which such property is situated shall, on application of such district, value the part lying in such district and return a list of the same to the clerk of such district. Notice of such valuation, and of the meeting of the assessors and selectmen mentioned in section 12-200, shall be given by the district committee in the same way as a notice for district meetings.

Legislative History

(1949 Rev., S. 1880.) Doings of assessors under section upheld and construed. 15 C. 447; 76 C. 696. Return to district clerk of list and notices of valuations and meetings are essential for valid tax on property partly in district. 122 C. 404.