61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-98 Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.
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Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification. Land fully stocked with forest trees not more than ten years old, except scattered older trees the value of which for timber does not increase the assessed…
Conn. Gen. Stat. § 12-99 Grounds for cancellation of classification. Taxation after cancellation.
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Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation. When any tract has been classified as forest land for purposes of taxation under sections 12-96 to 12-100, inclusive, the classification shall be continued as long as proper forest conditions are…