Section 12-81d - Notification of tax collector of exempt status of property.

CT Gen Stat § 12-81d (2019) (N/A)
Copy with citation
Copy as parenthetical citation

When any town receives by purchase, conveyance, gift or otherwise any property that would be exempt from property taxation under subdivision (4) of section 12-81, the chief executive officer of such town shall notify the tax collector and assessor of such town of the receipt of such property. Upon such notification and effective upon the date of the receipt of such property, the assessor shall declare such property exempt from said taxation and shall not levy any property tax against the town for such property.

(P.A. 77-407; P.A. 13-276, S. 4.)

History: P.A. 13-276 required notification of receipt of tax exempt property to assessor and required assessor to declare property tax exempt upon such notification and effective upon date of receipt of property.