Connecticut Statutes
§ 12-81p — Municipal option to abate property taxes on amusement theme parks.
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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Connecticut § 12-81p (Municipal option to abate property taxes on amusement theme parks.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.