Connecticut § 12-76a Taxation of land in which state or United States has easement or other right.

Connecticut Statutes

§ 12-76a — Taxation of land in which state or United States has easement or other right.

Connecticut § 12-76a

Title 12Taxation

Ch. 203Property Tax Assessment

This text of Connecticut § 12-76a (Taxation of land in which state or United States has easement or other right.) 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. § 12-76a (2026).

Text

Acquisition by the state or the United States, or any state or federal agency, of any easement or other right in land owned by any person, firm or corporation subject to taxation under section 12-75 or 12-76 shall not affect the valuation of such land for tax purposes if such easement or other right is acquired in connection with a flood control project from which such person, firm or corporation obtains an additional water supply.

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Acquisition by the state or the United States, or any state or federal agency, of any easement or other right in land owned by any person, firm or corporation subject to taxation under section 12-75 or 12-76 shall not affect the valuation of such land for tax purposes if such easement or other right is acquired in connection with a flood control project from which such person, firm or corporation obtains an additional water supply.