Connecticut Statutes
§ 12-81s — Municipal option to exempt commercial fishing apparatus.
Connecticut § 12-81s
This text of Connecticut § 12-81s (Municipal option to exempt commercial fishing apparatus.) 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. § 12-81s (2026).
Text
Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishing apparatus has a value of more than five hundred dollars.
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Legislative History
(P.A. 98-262, S. 18, 22.) History: P.A. 98-262 effective June 8, 1998, and applicable to assessment years commencing on or after October 1, 1998.
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 § 12-81s, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-81s.