Connecticut § 12-200 Valuation of property.

Connecticut Statutes

§ 12-200 — Valuation of property.

Connecticut § 12-200

Title 12Taxation

Ch. 206School District Tax

This text of Connecticut § 12-200 (Valuation of property.) 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. § 12-200 (2026).

Text

At the end of ten days after the return of such list, the assessors and selectmen of the town shall meet in such place as such committee designates in such notice, and shall have the same power in relation to such list that the board of assessment appeals has in relation to the town list; and such valuation shall be the basis of taxation for such property by such district for the year ensuing. Such assessors shall be paid by such district a reasonable compensation for their services.

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At the end of ten days after the return of such list, the assessors and selectmen of the town shall meet in such place as such committee designates in such notice, and shall have the same power in relation to such list that the board of assessment appeals has in relation to the town list; and such valuation shall be the basis of taxation for such property by such district for the year ensuing. Such assessors shall be paid by such district a reasonable compensation for their services.

Legislative History

(1949 Rev., S. 1882; 1953, S. 1082d; P.A. 95-283, S. 62, 68.) History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995. Cited. 76 C. 698. Failure of assessors and selectmen to meet is sufficient to invalidate tax predicated on assessment which included land outside district. 122 C. 405.