Connecticut Statutes
§ 12-62w — Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.
Notwithstanding any provision of any general statute, public act or special act, municipalities located within a planning region participating in the regional property tax base revenue sharing system shall use such municipality's municipal commercial industrial mill rate to determine the amount of taxes imposed on commercial and industrial property within such municipality, unless there is no increase from the base year, in which case the municipal mill rate shall be used.
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Connecticut § 12-62w (Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(P.A. 15-244, S. 213.) History: P.A. 15-244 effective October 1, 2015, and applicable to assessment years commencing on or after October 1, 2015.
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.