Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide a property tax exemption with respect to motor vehicles that are exempt from sales and use taxes under subdivision (110) or (115) of section 12-412 .
Conn. Gen. Stat. § 12-129s
Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars
(P.A. 07-242, S. 19.) History: P.A. 07-242 effective January 1, 2008.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.