(a) Land owned or taken by any municipal corporation, including any metropolitan district established under provisions of the general statutes or any special act, for the purpose of creating or furnishing a supply of water for its use shall be exempt from taxation when the inhabitants of the town in which such land is situated have the right to use, and use, such water supply upon the same terms as the inhabitants of such municipal corporation; otherwise such land shall be liable to taxation, shall be assessed in the town in which such land is situated to the corporation owning or controlling such water supply, shall be valued at what would be its fair market value were it improved farm land and shall be assessed at the uniform rate required by subsection (b) of section 12-62a, notwithstanding the provisions of section 12-63 or any special act. Any such municipal corporation shall, with respect to any such land acquired on or after January 1, 1978, which is situated in a town other than that in which such municipal corporation is located, make annual payments to such town equal to the taxes which would otherwise be due if such land were assessed in accordance with section 12-63, exclusive of any taxes on improvements made on such land subsequent to acquisition by such corporation.
(b) Notwithstanding the provisions of subsection (a) of this section, any regional water district created by special act after January 1, 1977, which is required by such act to make payments in lieu of taxes to towns in which such district is located, shall not be required to make any such payments, in any manner or amount, other than as specifically provided in accordance with such special act.
(1949 Rev., S. 1755; 1963, P.A. 490, S. 10; P.A. 78-273, S. 2, 5; P.A. 82-452, S. 1, 2; P.A. 90-289, S. 1, 2.)
History: 1963 act changed the technical language of the statute; P.A. 78-273 added provision re payments to towns by municipal corporations owning property in towns other than town where located, effective June 1, 1978, and applicable to the 1978 assessment list in any town; P.A. 82-452 amended Subsec. (a) so that land of any metropolitan district, as currently provided in the case of land owned by any municipal corporation, which is located in a town in which residents do not use the water supply shall be taxed as if it were improved farm land, notwithstanding any other provisions of general statutes or any special act and added Subsec. (b) which provides, with respect to any regional water district created after January 1, 1977 and which is required by special act to make payments in lieu of taxes, that such district shall not be required to make payments re such taxes in any manner other than as provided in said special act; P.A. 90-289 amended Subsec. (a) to insert a reference to the assessment of land at the uniform rate required by Sec. 12-62a(b), effective October 1, 1992, and applicable to assessment years of municipalities commencing on or after that date.
Right to use and actual use of water considered. 84 C. 526. Law upheld and scope defined. 85 C. 123. Land located in another municipality for exclusive use of other owner municipality cannot be classified as “forest” under Sec. 12-107d tax classification. 161 C. 396. Cited. 168 C. 319; 193 C. 342. Repeal by implication by statute of provision of charter discussed. 199 C. 294. Cited. 200 C. 697; 241 C. 382.
“Improved farmland” discussed. 3 CA 53.
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.