Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-96 Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
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Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification. Woodland or land suitable for forest planting not less than twenty-five acres in area and not exceeding in value one hundred dollars per acre exclusive of timb…
Conn. Gen. Stat. § 12-97 Taxation of timber land of more than ten years' growth. Conversion to forest land classification.
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Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification. Land bearing timber of more than ten years' growth, such timber having a taxable value, may be classified as forest land as specified in section 12-96, and shall thereaft…
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…