(a)(1) For assessment years commencing prior to October 1, 2023, any person who owns a motor vehicle which is not registered with the Commissioner of Motor Vehicles on the first day of October in any assessment year and which is registered subsequent to said first day of October but prior to the first day of August in such assessment year shall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax, in an amount as hereinafter provided, on the first day of January immediately subsequent to the end of such assessment year. The property tax payable with respect to such motor vehicle on said first day of January shall be in the amount which would be payable if such motor vehicle had been entered in the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November. If such registration occurs on or after the first day of November but prior to the first day of August in such assessment year, such tax shall be a pro rata portion of the amount of tax payable if such motor vehicle had been entered in the taxable list of such town on October first in such assessment year to be determined (A) by a ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, or (B) upon the affirmative vote of the legislative body of the municipality, by a ratio the numerator of which shall be the number of days from the date of such registration, including the day on which the registration occurs, to the first day of October next succeeding and the denominator of which shall be three hundred sixty-five. For purposes of this section the term “assessment year” means the period of twelve full months commencing with October first each year.
(2) For assessment years commencing on or after October 1, 2023, any person who owns a motor vehicle which is not registered with the Commissioner of Motor Vehicles on the first day of October in any assessment year and which is registered subsequent to said first day of October but prior to the first day of April in such assessment year shall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax, in an amount as hereinafter provided, on the first day of July in such assessment year. Any person who owns a motor vehicle which is registered with the Commissioner of Motor Vehicles on or after the first day of April in any assessment year but prior to the first day of October next succeeding shall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax, in an amount hereinafter provided, on the first day of January immediately subsequent to the end of such assessment year. The property tax payable with respect to a motor vehicle described in this subdivision shall be in the amount which would be payable if such motor vehicle had been entered into the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November. If such registration occurs on or after the first day of November but prior to the first day of October next succeeding, such tax shall be a pro rata portion of the amount of tax payable if such motor vehicle had been entered in the taxable list of such town on October first in such assessment year to be determined (A) by a ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, or (B) upon the affirmative vote of the legislative body of the municipality, by a ratio the numerator of which shall be the number of days from the date of such registration, including the day on which the registration occurs, to the first day of October next succeeding and the denominator of which shall be three hundred sixty-five.
(b) (1) For assessment years commencing prior to October 1, 2023, whenever any person who owns a motor vehicle which has been entered in the taxable list of the town where such motor vehicle is subject to property tax in any assessment year and who, subsequent to the first day of October in such assessment year but prior to the first day of August in such assessment year, replaces such motor vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle, which vehicle may be in a different classification for purposes of registration than the motor vehicle replaced, and provided one of the following conditions is applicable with respect to the motor vehicle replaced: (A) The unexpired registration of the motor vehicle replaced is transferred to the replacement vehicle, (B) the motor vehicle replaced was stolen or totally damaged and proof concerning such theft or total damage is submitted to the assessor in such town, or (C) the motor vehicle replaced is sold by such person within forty-five days immediately prior to or following the date on which such person acquires the replacement vehicle, such person shall be liable for the payment of property tax with respect to the replacement vehicle in the town in which the motor vehicle replaced is subject to property tax, in an amount as hereinafter provided, on the first day of January immediately subsequent to the end of such assessment year. If the replacement vehicle is replaced by such person with another motor vehicle prior to the first day of August in such assessment year, the replacement vehicle shall be subject to property tax as provided in this subsection and such other motor vehicle replacing the replacement vehicle, or any motor vehicle replacing such other motor vehicle in such assessment year, shall be deemed to be the replacement vehicle for purposes of this subsection and shall be subject to property tax as provided herein. The property tax payable with respect to the replacement vehicle on said first day of January shall be the amount by which (i) is in excess of (ii) as follows: (i) The property tax which would be payable if the replacement vehicle had been entered in the taxable list of the town in which the motor vehicle replaced is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November, however if such registration occurs on or after the first day of November but prior to the first day of August in such assessment year, such tax shall be a pro rata portion of the amount of tax payable if such motor vehicle had been entered in the taxable list of such town on October first in such assessment year to be determined by a ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, provided if such person, on said first day of October, was entitled to any exemption under section 12-81 which was allowed in the assessment of the motor vehicle replaced, such exemption shall be allowed for purposes of determining the property tax payable with respect to the replacement vehicle as provided herein; (ii) the property tax payable by such person with respect to the motor vehicle replaced, provided if the replacement vehicle is registered subsequent to the thirty-first day of October but prior to the first day of August in such assessment year such property tax payable with respect to the motor vehicle replaced shall, for purposes of the computation herein, be deemed to be a pro rata portion of such property tax to be prorated in the same manner as the amount of tax determined under (i) above.
(2) For assessment years commencing on or after October 1, 2023, whenever any person who owns a motor vehicle which has been entered in the taxable list of the town where such motor vehicle is subject to property tax in any assessment year and who, subsequent to the first day of October in such assessment year but prior to the first day of April in such assessment year, replaces such motor vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle, which vehicle may be in a different classification for purposes of registration than the motor vehicle replaced, and provided one of the following conditions is applicable with respect to the motor vehicle replaced: (A) The unexpired registration of the motor vehicle replaced is transferred to the replacement vehicle, (B) the motor vehicle replaced was stolen or totally damaged and proof concerning such theft or total damage is submitted to the assessor in such town, or (C) the motor vehicle replaced is sold by such person within forty-five days immediately prior to or following the date on which such person acquires the replacement vehicle, such person shall be liable for the payment of property tax with respect to the replacement vehicle in the town in which the motor vehicle replaced is subject to property tax pursuant to subdivision (4) of this subsection, on the first day of July in such assessment year. If a replacement vehicle is replaced by the owner of such replacement vehicle prior to the first day of October next succeeding such assessment year, the replacement vehicle shall be subject to property tax as provided in this subdivision and such other motor vehicle replacing the replacement vehicle, or any motor vehicle replacing such other motor vehicle in such assessment year, shall be deemed to be the replacement vehicle for purposes of this subdivision.
(3) For assessment years commencing on or after October 1, 2023, whenever any person who owns a motor vehicle which has been entered into the taxable list of the town where such motor vehicle is subject to property tax in any assessment year and who, on or after the first day of April of such assessment year but prior to the first day of October next succeeding, replaces such motor vehicle with another motor vehicle, hereinafter referred to as the replacement vehicle, which vehicle may be in a different classification for purposes of registration than the motor vehicle replaced, and provided one of the following conditions is applicable with respect to the motor vehicle replaced: (A) The unexpired registration of the motor vehicle replaced is transferred to the replacement vehicle, (B) the motor vehicle replaced was stolen or totally damaged and proof concerning such theft or total damage is submitted to the assessor in such town, or (C) the motor vehicle replaced is sold by such person within forty-five days immediately prior to or following the date on which such person acquires the replacement vehicle, such person shall be liable for the payment of property tax with respect to the replacement vehicle in the town in which the motor vehicle replaced is subject to property tax pursuant to subdivision (4) of this subsection, on the first day of January immediately succeeding such assessment year. If a replacement vehicle is replaced by the owner of such replacement vehicle prior to the first day of October next succeeding such assessment year, the replacement vehicle shall be subject to property tax as provided in this subdivision and such other motor vehicle replacing the replacement vehicle, or any motor vehicle replacing such other motor vehicle in such assessment year, shall be deemed to be the replacement vehicle for purposes of this subdivision.
(4) The property tax payable with respect to a replacement vehicle described in subdivision (2) or (3) of this subsection shall be the amount by which (A) is in excess of (B) as follows: (A) The property tax which would be payable if the replacement vehicle had been entered in the taxable list of the town in which the motor vehicle replaced is subject to property tax on the first day of October in such assessment year if such registration occurs prior to the first day of November, however, if such registration occurs on or after the first day of November but prior to the first day of October next succeeding, such tax shall be a pro rata portion of the amount of tax payable if such motor vehicle had been entered in the taxable list of such town on October first in such assessment year to be determined by ratio, the numerator of which shall be the number of months from the date of such registration, including the month in which registration occurs, to the first day of October next succeeding and the denominator of which shall be twelve, provided if such person, on said first day of October, was entitled to any exemption under section 12-81 which was allowed in the assessment of the motor vehicle replaced, such exemption shall be allowed for purposes of determining the property tax payable with respect to the replacement vehicle as provided herein; (B) the property tax payable by such person with respect to the motor vehicle replaced, provided if the replacement vehicle is registered subsequent to the thirty-first day of October but prior to the first day of October next succeeding such property tax payable with respect to the motor vehicle replaced shall, for purposes of the computation herein, be deemed to be a pro rata portion of such property tax to be prorated in the same manner as the amount of tax determined under (A) above.
(c) (1) For assessment years commencing prior to October 1, 2023, any person who owns a commercial motor vehicle which has been temporarily registered at any time during any assessment year and which has not during such period been entered in the taxable list of any town in the state for purposes of the property tax and with respect to which no permanent registration has been issued during such period, shall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax on the first day of January immediately following the end of such assessment year, in an amount as hereinafter provided. The property tax payable shall be in the amount which would be payable if such motor vehicle had been entered in the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year.
(2) For assessment years commencing on or after October 1, 2023, any person who owns a commercial motor vehicle which has been temporarily registered at any time during any assessment year and which has not during such period been entered in the taxable list of any town in the state for purposes of the property tax and with respect to which no permanent registration has been issued during such period, shall be liable for the payment of property tax with respect to such motor vehicle in the town where such motor vehicle is subject to property tax on the first day of July of such assessment year or the first day of January immediately following such assessment year, as applicable, pursuant to subdivisions (2) and (3) of subsection (b) of this section. The property tax payable shall be in the amount which would be payable if such motor vehicle had been entered in the taxable list of the town where such motor vehicle is subject to property tax on the first day of October in such assessment year.
(d) Any motor vehicle subject to property tax as provided in this section shall, except as otherwise provided in subsection (b) of this section, be subject to such property tax in the town in which such motor vehicle was last registered in the assessment year ending immediately preceding the day on which such property tax is payable as provided in this section.
(e) Whenever any motor vehicle subject to property tax as provided in this section has been replaced by the owner with another motor vehicle in the assessment year immediately preceding the day on which such property tax is payable, each such motor vehicle shall be subject to property tax as provided in this section.
(f) Upon receipt by the assessor in any town of notice from the Commissioner of Motor Vehicles, in a manner as prescribed by said commissioner, with respect to any motor vehicle subject to property tax in accordance with the provisions of this section and which has not been entered in the taxable grand list of such town, such assessor shall determine the value of such motor vehicle for purposes of property tax assessment and shall add such value to the taxable grand list in such town for the immediately preceding assessment date and the tax thereon shall be levied and collected by the tax collector. Such property tax shall be payable not later than the first day of (1) February following the first day of January on which the owner of such motor vehicle becomes liable for the payment of property tax, for assessment years commencing prior to October 1, 2023, and (2) the month succeeding the month in which such property tax became due and payable, for assessment years commencing on or after October 1, 2023, with respect to such motor vehicle in accordance with the provisions of this section, subject to any determination in accordance with section 12-142 that such tax shall be due and payable in installments. Said owner may appeal the assessment of such motor vehicle, as determined by the assessor in accordance with this subsection, to the board of assessment appeals next succeeding the date on which the tax based on such assessment is payable, and thereafter, to the Superior Court as provided in section 12-117a. If the amount of such tax is reduced upon appeal, the portion thereof which has been paid in excess of the amount determined to be due upon appeal shall be refunded to said owner.
(g) Any motor vehicle which is not registered in this state shall be subject to property tax in this state if such motor vehicle in the normal course of operation most frequently leaves from and returns to or remains in one or more points within this state, and such motor vehicle shall be subject to such property tax in the town within which such motor vehicle in the normal course of operation most frequently leaves from and returns to or remains, provided when the owner of such motor vehicle is a resident in any town in the state, it shall be presumed that such motor vehicle most frequently leaves from and returns to or remains in such town unless evidence, satisfactory to the assessor in such town, is submitted to the contrary.
(P.A. 76-338, S. 1, 8; 76-435, S. 74, 82; P.A. 77-343, S. 1, 5; 77-452, S. 49, 72; 77-570; P.A. 78-348, S. 2, 6; P.A. 79-595, S. 1, 3; P.A. 80-430, S. 1, 3; P.A. 83-485, S. 2, 3, 13; P.A. 95-283, S. 38, 68; P.A. 98-261, S. 5, 6; June Sp. Sess. P.A. 17-2, S. 556; P.A. 18-164, S. 14; P.A. 22-118, S. 504.)
History: P.A. 76-435 amended Subsec. (f) to add provisions concerning appeal; P.A. 77-343 substituted person for references to residents and nonresidents subject to tax, amended section re liability for tax on January first rather than on first day of month when registration expires in cases when car registered after October first but before July first of subsequent year and added in Subdivs. (2) and (3) provisions concerning replacement vehicles in Subsec. (b), effective June 6, 1977, and applicable to any motor vehicle on any town's assessment list as of October 1, 1976, and any motor vehicle registered or in use in this state thereafter; P.A. 77-452 substituted superior court for court of common pleas in Subsec. (f); P.A. 77-570 added proviso in Subsec. (g) re assumption that car usually leaves and returns or remains in town where owner resides; P.A. 78-348 included in provisions under Subsecs. (a) and (b) motor vehicles registered on or before February fifteenth but owned for less than 138 days, made allowance in Subsec. (b) for replacement vehicle having different classification than vehicle replaced and amended Subsec. (f) to substitute February first following January first when owner becomes liable as deadline for payment for the less specific “thirty days following the day on which the owner ... becomes liable”, effective June 1, 1978, and applicable to any motor vehicle on any town's assessment list as of October 1, 1977, and any motor vehicle registered or in use in this state thereafter; P.A. 79-595 substituted references to end of assessment year for references to the first day of July throughout section, replaced provisions re 50% tax rate in Subsecs. (a) and (b) with provisions for pro rata assessments and amended Subsec. (f) to allow for payment in installments, effective January 1, 1980, and applicable to the assessment year commencing October 1, 1980, and each assessment year thereafter except that Subsec. (f) is applicable to any tax due under section on January 1, 1980; P.A. 80-430 replaced “prior to the end of such assessment year” with “prior to the first day of August in such assessment year”, effective May 28, 1980, and applicable in any town to assessment year commencing October 1, 1980, and each assessment year thereafter; P.A. 83-485 amended Subsec. (b) by deleting the provision that for purposes of determining property tax applicable to a motor vehicle replacing the replacement vehicle such motor vehicle shall be deemed to have been registered on the same date as the replacement vehicle, and accordingly each such motor vehicle shall be subject to tax on a pro rata basis, as provided in said Subsec. (b), for the period during which registered and amended Subsec. (e) by deleting the provision that such other motor vehicle shall be subject to property tax as if registered on the same date as the motor vehicle it replaces, and accordingly each such motor vehicle shall be subject to tax on a pro rata basis, as provided in this section, for the period during which registered, effective June 30, 1983, and applicable in any town to the assessment year commencing October 1, 1983, and each assessment year thereafter; P.A. 95-283 amended Subsec. (f) to replace board of tax review with board of assessment appeals and made technical changes, effective July 6, 1995; P.A. 98-261 added Subdiv. (2) alternative calculation of pro rata portion of tax and numbered existing calculation as Subdiv. (1), effective June 8, 1998; June Sp. Sess. P.A. 17-2 added Subsec. (h) re assessor to make information re out-of-state vehicles available to Commissioner of Motor Vehicles, determine value of motor vehicle not registered in state and add value to taxable grand list, effective October 31, 2017; P.A. 18-164 deleted Subsec. (h) re assessor to make information re registration of out-of-state vehicles available to Commissioner of Motor Vehicles, determine value of motor vehicle not registered in state and add value to taxable grand list, effective June 13, 2018; P.A. 22-118 amended Subsec. (a) by designating existing provisions re assessment of motor vehicles registered after October 1 as new Subdiv. (1), specifying that new Subdiv. (1) applies for assessment years commencing prior to October 1, 2023, adding new Subdiv. (2) re assessment of motor vehicles registered after October 1 for assessment years commencing on or after October 1, 2023, and redesignating existing Subdivs. (1) and (2) as Subdivs. (1)(A) and (1)(B), amended Subsec. (b) by designating existing provisions re assessment of replacement motor vehicles as new Subdiv. (1), specifying that new Subdiv. (1) applies for assessment years commencing prior to October 1, 2023, adding new Subdiv. (2) re assessment of replacement motor vehicles for assessment years commencing on or after October 1, 2023, adding new Subdiv. (3) re assessment of replacement motor vehicles for assessment years commencing on or after October 1, 2023, redesignating existing Subdivs. (1) to (3) as Subparas. (A) to (C), and adding Subdiv. (4) re calculation of property tax payable with respect to motor vehicles described in new Subdivs. (2) and (3), amended Subsec. (c) by designating existing provisions re commercial motor vehicles as Subdiv. (1), specifying that Subdiv. (1) applies for assessment years prior to October 1, 2023, and adding Subdiv. (2) re commercial motor vehicles for assessment years commencing on or after October 1, 2023, amended Subsec. (f) by designating existing provisions requiring payment of property tax not later than February 1 following January 1 as Subdiv. (1), specifying that Subdiv. (1) applies for assessment years commencing prior to October 1, 2023, and adding Subdiv. (2) re time for payment of property tax for assessment years commencing on or after October 1, 2023, and made conforming changes, effective July 1, 2022, and applicable to assessment years commencing on or after October 1, 2023.
Cited. 2 CA 303.
Structure Connecticut General Statutes
Chapter 203 - Property Tax Assessment
Section 12-40. - Notice requiring declaration of personal property.
Section 12-41. - Filing of declaration.
Section 12-43. - Property of nonresidents.
Section 12-44. - Penalty addition by certain municipal associations.
Section 12-45. - Return to assessors of personalty in trust.
Section 12-46. - Penalty for neglect by trustees, guardians or conservators.
Section 12-47. - Listing of estates of insolvent debtors and decedents.
Section 12-48. - Tenant for life or years to list property.
Section 12-49. - Lists to be verified.
Section 12-50. - List may be filed by spouse, attorney or agent.
Section 12-51. - List may be filed by holder of encumbrance.
Section 12-52. - Assessor not to accept defective list or neglect to return list. Penalty.
Section 12-53. - Addition of omitted property. Audits. Penalty.
Section 12-53a. - Assessment and taxation of new real estate construction.
Section 12-54. - Examination by assessors when declaration not filed.
Section 12-55. - Publication of grand list. Changes in valuation. Notice of assessment increase.
Section 12-56. - Assessors may take lists and abstract of previous year.
Section 12-57. - Certificates of correction. Application for refund.
Section 12-58. - Declaration of property of manufacturers and traders.
Section 12-59. - Declaration of corporation property. Stockholders exempt.
Section 12-60. - Correction of clerical error in assessment.
Section 12-61. - Special assessment forms; approval of secretary.
Section 12-62. - Revaluation of real property. Regulations. Treatment of certain Indian lands.
Section 12-62a. - Uniform assessment date and rate.
Section 12-62e. - Source of funds for state payments under section 12-62d.
Section 12-62g. - Increase in certain veteran's exemptions upon revaluation.
Section 12-62j. - Interlocal revaluation agreement grant.
Section 12-62l. - Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
Section 12-62m. - Reports of assessed valuation of property in towns phasing in revaluation.
Section 12-62o. - Municipal option to make annual adjustments in property values.
Section 12-62q. - Regional revaluation program.
Section 12-62u. - Optional regional property tax base revenue sharing: Definitions.
Section 12-62x. - Optional regional property tax base revenue sharing: Administrative auditor.
Section 12-62y. - Optional regional property tax base revenue sharing: Revenue distribution.
Section 12-63. - Rule of valuation. Depreciation schedules.
Section 12-63a. - Taxation of mobile manufactured homes and mobile manufactured home parks.
Section 12-63b. - Valuation of rental income real property.
Section 12-63d. - Change in assessed value of real estate. Relationship to sale price.
Section 12-63g. - Assessment of buffers to inland wetlands or watercourses.
Section 12-63h. - Land value taxation program.
Section 12-65. - Agreements fixing assessments on multifamily housing.
Section 12-65a. - Approval by state referee.
Section 12-65c. - Deferral of increased assessments due to rehabilitation: Definitions.
Section 12-65d. - Designation of rehabilitation area. Criteria for deferral of assessment increase.
Section 12-66. - Property of religious, educational or charitable corporations; leasehold interests.
Section 12-66a. - Taxation of real and personal property held by or on behalf of health system.
Section 12-66c. - Taxation of residential real property intended for student learning.
Section 12-67. - Taxation of dwelling houses of railroad companies.
Section 12-68. - Grantee failing to record deed, grantor taxed. Damages.
Section 12-69. - Real estate liable for payment of judgment.
Section 12-70. - Obligation of purchaser of real estate assuming payment of taxes.
Section 12-71a. - List of values of vessels. Use in assessing.
Section 12-71d. - Schedule of motor vehicle values. Schedule of motor vehicle plate classes.
Section 12-71e. - Motor vehicle mill rate.
Section 12-72. - Assessment of certain classes of vessels.
Section 12-73. - Taxation of municipal property used for sewage disposal.
Section 12-74. - Municipal airports located in another town.
Section 12-76a. - Taxation of land in which state or United States has easement or other right.
Section 12-77. - Taxation of water power.
Section 12-78. - Taxation of water power and works when power is used in another town.
Section 12-79. - Water power used outside the state.
Section 12-80. - Property of utility company to be taxed where located.
Section 12-80a. - Personal property used in rendering telecommunications service. Exceptions.
Section 12-80b. - Apportionment of property for purposes of section 12-80a.
Section 12-81a. - Property subject to tax exemption. Liability of purchaser.
Section 12-81aa. - Municipal option to abate taxes for urban and industrial reinvestment sites.
Section 12-81c. - Municipal option to exempt certain motor vehicles.
Section 12-81cc. - Portability of certain veterans' property tax exemptions.
Section 12-81d. - Notification of tax collector of exempt status of property.
Section 12-81e. - Exemption for certain vans used to transport employees to and from work.
Section 12-81gg. - Municipal option to exempt horses and ponies from property taxation.
Section 12-81kk. - Municipal option to provide exemption for certain veterans.
Section 12-81o. - Municipal option to abate property taxes on certain food manufacturing plants.
Section 12-81p. - Municipal option to abate property taxes on amusement theme parks.
Section 12-81s. - Municipal option to exempt commercial fishing apparatus.
Section 12-81v. - Municipal option to abate taxes on property of electric cooperatives.
Section 12-81y. - Municipal option to abate property taxes on school buses.
Section 12-82. - Exemptions of veterans of allied services of First World War.
Section 12-85. - Veterans' exemptions, residence and record ownership requirements.
Section 12-86. - Termination date of Second World War.
Section 12-87. - Additional report. Property, when taxable.
Section 12-87a. - Quadrennial property tax exemption statements; extension of time to file.
Section 12-88. - When property otherwise taxable may be completely or partially exempted.
Section 12-89. - Assessors or boards of assessors to determine exemptions.
Section 12-90. - Limitation on number of exemptions allowed.
Section 12-92. - Proofs to be filed by blind.
Section 12-93. - Veterans' exemptions; proof of claim.
Section 12-94a. - State reimbursement in lieu of tax revenue from totally disabled persons.
Section 12-94d. - Payment in lieu of tax revenue from electric generation facilities.
Section 12-94e. - Municipal option to grant certain previously waived exemptions.
Section 12-95. - Exemption only on submission of evidence.
Section 12-95a. - Exemption of merchandise in transit in warehouses.
Section 12-99. - Grounds for cancellation of classification. Taxation after cancellation.
Section 12-100. - Material cut for domestic use exempted from yield tax.
Section 12-101. - Due date and collection of tax.
Section 12-102. - Taxing of woodland.
Section 12-107a. - Declaration of policy.
Section 12-107b. - Definitions.
Section 12-107c. - Classification of land as farm land.
Section 12-107e. - Classification of land as open space land.
Section 12-107f. - Open space land.
Section 12-107g. - Classification of land as marine heritage land.
Section 12-108. - Stored property as property in transit.
Section 12-109. - Listing and valuation of tax-exempt property.
Section 12-110. - Sessions of board of assessment appeals.
Section 12-111. - Appeals to board of assessment appeals.
Section 12-112. - Limit of time for appeals.
Section 12-113. - When board of assessment appeals may reduce assessment.
Section 12-114. - Adjustment of assessment by board of assessment appeals.
Section 12-115. - Addition to grand list by board of assessment appeals.
Section 12-116. - Assessment and taxation under special acts.
Section 12-117a. - Appeals from boards of tax review or boards of assessment appeals.
Section 12-118. - Appeals from Connecticut Appeals Board for Property Valuation.
Section 12-118a. - Validation of pending appeals.
Section 12-119. - Remedy when property wrongfully assessed.
Section 12-121. - Compensation of assessors and boards of assessment appeals.
Section 12-121a to 12-121d. - Personal property exempt from assessment.
Section 12-121e. - Reduction in assessment of certain rehabilitated buildings.