Connecticut General Statutes
Chapter 137a - Municipal Housing Finance Assistance Act
Section 8-312. - Bonds and notes under this chapter free from state or municipal taxes except estate and gift taxes.

It is hereby determined that the purposes of this chapter are public purposes and that the municipalities will be performing an essential governmental function in the exercise of the powers conferred upon them by this chapter. The state covenants with the purchasers and all subsequent holders and transferees of notes and bonds issued by the municipality, in consideration of the acceptance of and payment for the notes and bonds, that the principal and interest of notes and bonds of the municipality issued pursuant to this chapter shall at all times be free from taxation, except for estate and gift taxes, imposed by the state or by any political subdivision thereof. Municipalities are authorized to include this covenant of the state in any agreement with the holder of such notes or bonds.

(P.A. 79-596, S. 13, 17; P.A. 89-331, S. 9, 30.)
History: P.A. 89-331 clarified the exemption from taxation of the principal and interest of the bonds.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 8 - Zoning, Planning, Housing and Economic and Community Development

Chapter 137a - Municipal Housing Finance Assistance Act

Section 8-300. - Short title.

Section 8-301. - Declaration of policy.

Section 8-302. - Definitions.

Section 8-303. - Municipal powers for purposes of this chapter.

Section 8-304. - Adoption of a housing finance assistance plan. Provisions.

Section 8-305. - Municipal powers under housing finance assistance plan.

Section 8-306. - Municipal power to issue bonds and notes for purposes of a housing finance assistance plan.

Section 8-307. - Capital reserve fund to secure bonds and notes issued under this chapter.

Section 8-308. - Bonds to be special obligations payable only from certain pledged revenue.

Section 8-309. - Separate accounts to be established for purposes of this chapter.

Section 8-310. - Appointment of trustee to represent holders of bonds or notes in event of default.

Section 8-311. - Bonds and notes issued under this chapter are securities for investment purposes.

Section 8-312. - Bonds and notes under this chapter free from state or municipal taxes except estate and gift taxes.

Section 8-313. - State pledge not to prevent municipalities from fulfilling agreements with holders of bonds and notes.

Section 8-314. - Authorization of bonds and notes.

Section 8-315. - *(See end of section for amended version and effective date.) Discrimination prohibited in housing financed under this chapter.