Connecticut Statutes
§ 12-81p — Municipal option to abate property taxes on amusement theme parks.
Connecticut § 12-81p
This text of Connecticut § 12-81p (Municipal option to abate property taxes on amusement theme parks.) 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. § 12-81p (2026).
Text
Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or the interest on delinquent taxes with respect to any amusement theme park which consists of at least two hundred acres and which has been in operation for not less than one hundred years and has been determined to be historic.
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Legislative History
(P.A. 94-145, S. 3, 4.) History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October 1, 1988.
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 § 12-81p, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-81p.