Sec. 12-81gg. Municipal option to exempt horses and ponies from property taxation. Notwithstanding the provisions of subdivision (68) of section 12-81 and section 12-91, any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, exempt from property taxation horses or ponies of any value.
(P.A. 14-33, S. 1.)
History: P.A. 14-33 effective October 1, 2014, and applicable to assessment years commencing on or after that date.