The rate of tax applicable to the assessed value of property the taxability of which has been determined in accordance with section 15-101bb, shall be levied on the basis of an adjusted mill rate, equal to the average mill rate assessed on property in the towns of Windsor, Windsor Locks, Suffield and East Granby. Each of these towns shall be entitled to collect the proceeds of the tax on a pro rata basis, based upon the proportion of land in Bradley International Airport located within each town's borders. The respective percentages allocable to each town are as follows:
Each town shall be entitled to collect interest, at the rate of one and one-half per cent per month on any amount of tax that remains unpaid for more than thirty days from its due date. Each lessee of property subject to taxation under this chapter shall be liable directly to the towns for payment of the tax and the towns shall have all remedies available to them at law to collect such tax, provided no liens or attachments shall be placed on any such property and no action may be taken against the state of Connecticut with respect to any such property.
(P.A. 84-358, S. 3, 6; P.A. 93-434, S. 13, 20.)
History: P.A. 84-358 effective June 12, 1984, and applicable to the assessment year commencing October 1, 1984, and each assessment year thereafter; P.A. 93-434 deleted reference to the rate of taxation and substituted reference to the rate of tax under Sec. 15-101bb, effective June 30, 1993, and applicable to assessment years commencing on and after October 1, 1992.
Structure Connecticut General Statutes
Title 15 - Navigation and Aeronautics
Chapter 266b - Property Taxation at Bradley International Airport
Section 15-101aa. - Leased facilities at airport subject to property tax. Exceptions.
Section 15-101bb. - Assessment of airport property subject to taxation.
Section 15-101ee. - Regulations related to taxation of airport property.