Notwithstanding the provisions of subdivision (68) of section 12-81 and section 12-91 , 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, exempt from property taxation horses or ponies of any value.
Conn. Gen. Stat. § 12-81gg
Municipal option to exempt horses and ponies from property taxation
(P.A. 14-33, S. 1.) History: P.A. 14-33 effective October 1, 2014, and applicable to assessment years commencing on or after that date.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.