Section 32-76a - Abatement of property taxes for improvements to real property in entertainment districts.

CT Gen Stat § 32-76a (2019) (N/A)
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Each municipality may abate one hundred per cent of the property taxes for improvements to real property in entertainment districts designated under section 32-76 or established under section 2 of public act 93-311* in each of the seven full assessment years following the assessment year in which the improvement is completed.

(P.A. 93-311, S. 5, 8; P.A. 94-247, S. 4, 8.)

*Note: Section 2 of public act 93-311 is special in nature and therefore has not been codified but remains in full force and effect according to its terms.

History: P.A. 93-311 effective July 1, 1993; P.A. 94-247 made real property located in entertainment districts established under Sec. 2 of public act 93-311 eligible for tax abatement, effective June 9, 1994.