Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-196 Taxes levied on what property.
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Sec. 12-196. Taxes levied on what property. All taxes levied by any school district shall be levied on the real estate situated therein, and the ratable personal property of those persons who belonged to such district at the time of laying such tax, and upon any manufacturing or …
Conn. Gen. Stat. § 12-197 Town almshouse property taxable for schoolhouse.
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Sec. 12-197. Town almshouse property taxable for schoolhouse. Section 12-197 is repealed, effective October 1, 2002. (1949 Rev., S. 1879; S.A. 02-12, S. 1.)
Conn. Gen. Stat. § 12-198 Real estate partly in district; separate assessment.
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Sec. 12-198. Real estate partly in district; separate assessment. When real estate in any district is so entered in the list of the town in common with other real estate situated out of such district that there is no distinct and separate value put by the assessors upon the part …
Conn. Gen. Stat. § 12-199 Assessment of real estate omitted from town list or with title changed.
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Sec. 12-199. Assessment of real estate omitted from town list or with title changed. When any real estate in any district liable to taxation has not been put into the town list, one or more of the assessors of the town in which such omission has occurred, on application of such d…
Conn. Gen. Stat. § 12-200 Valuation of property.
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Sec. 12-200. Valuation of property. At the end of ten days after the return of such list, the assessors and selectmen of the town shall meet in such place as such committee designates in such notice, and shall have the same power in relation to such list that the board of assessm…