Connecticut § 12-245 Local taxation of real and personal property.

Connecticut Statutes

§ 12-245 — Local taxation of real and personal property.

Connecticut·Title 12 Taxation·Ch. 209 Air Carriers Tax

Real property and personal property, except flight equipment owned or being operated by a public air carrier which air carrier is engaged principally in scheduled or nonscheduled interstate or foreign air transportation for hire under a certificate of public convenience and necessity or other economic authority issued by the civil aeronautics board or its successor, shall be taxed locally in accordance with the applicable laws of this state.

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Real property and personal property, except flight equipment owned or being operated by a public air carrier which air carrier is engaged principally in scheduled or nonscheduled interstate or foreign air transportation for hire under a certificate of public convenience and necessity or other economic authority issued by the civil aeronautics board or its successor, shall be taxed locally in accordance with the applicable laws of this state.

Connecticut § 12-245 (Local taxation of real and personal property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(1949 Rev., S. 1924; 1969, P.A. 521.) History: 1969 act replaced exception for flight equipment of “all carriers” with exception for flight equipment owned or operated by specific types of public air carriers. Construed and applied. 166 C. 413.