When land is taken by eminent domain under the provisions of the general statutes or any special act, and local real estate taxes are apportioned by the condemnor as of the date of condemnation in a manner differing from the common custom, method or practice in the town where the land is located, and the condemnor's manner of apportionment causes the condemnee to bear a greater share of the local property taxes than would be borne by the condemnation and taxes had been adjusted according to the common custom, method or practice in the town where the land is located, that sum which is the difference between the condemnor's computation of the condemnee's share of said taxes and the computation of said taxes as made according to said common custom, method or practice shall be an element of damages in computing just compensation to the condemnee.
(1969, P.A. 253.)
Structure Connecticut General Statutes
Section 48-2. - When counties may take land.
Section 48-3. - Town may take land for town house or town hall.
Section 48-4. - Taking land for school purposes; exception.
Section 48-5. - Powers of towns in taking land for school purposes.
Section 48-7. - Town, borough or fire district may condemn land for square, common or park.
Section 48-8. - Town may condemn land for records building.
Section 48-9. - Condemnation of land and water for state institutions and courthouses.
Section 48-10. - Damages to be determined by state referee.
Section 48-11. - Deposit in court pending determination of amount to be paid.
Section 48-12. - Procedure for condemning land.
Section 48-13. - Inspection and testing prior to condemnation.
Section 48-14. - Value of crops included in damage computation.
Section 48-14a. - Apportionment of taxes.
Section 48-15. - Valuation of flood-damaged property.
Section 48-16. - Possession of property pending condemnation proceedings.
Section 48-17. - Payment for property taken by condemnation by the state.
Section 48-17b. - Inverse condemnation. Plaintiff's award.
Section 48-17c. - Payment of award.
Section 48-17d. - Environmental remediation costs.
Section 48-18. - Mode of taking land to enlarge cemetery.
Section 48-20. - Condemnation of land of incapable person.
Section 48-22. - Joint assessments for particular and remainder estates.
Section 48-23. - Obtaining possession of land acquired by eminent domain.
Section 48-25. - Installment payment of awards or sale price.
Section 48-26. - Condemnor to pay appraisal fees and fees of experts, when.
Section 48-27. - State referee approval of certain negotiated condemnations.