Connecticut Statutes
§ 12-44 — Penalty addition by certain municipal associations.
Connecticut § 12-44
This text of Connecticut § 12-44 (Penalty addition by certain municipal associations.) 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. § 12-44 (2026).
Text
Twenty-five per cent of the amount of the valuation of any property taxable by any city, borough, school district, fire district or other municipal association which bases its grand list upon that of the town in which it is situated shall be added to such amount on the assessment list of such municipal association in each case in which twenty-five per cent has been added to such amount by such town for the failure to file a list as prescribed by section 12-41 or 12-43; but such penalty shall not be in addition to that previously imposed in the town assessment.
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Legislative History
(1949 Rev., S. 1721; P.A. 87-245, S. 3, 10; P.A. 22-110, S. 4.) History: P.A. 87-245 increased penalty from 10% to 25%, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; P.A. 22-110 replaced “section 12-42” with “section 12-41”.
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.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-44, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-44.