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

Connecticut Statutes

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

Connecticut § 12-245

Title 12Taxation

Ch. 209Air Carriers Tax

This text of Connecticut § 12-245 (Local taxation of real and personal 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. § 12-245 (2026).

Text

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.

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.