Connecticut Statutes
§ 12-200 — Valuation of property.
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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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.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.