Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishing apparatus has a value of more than five hundred dollars.
Conn. Gen. Stat. § 12-81s
Municipal option to exempt commercial fishing apparatus
(P.A. 98-262, S. 18, 22.) History: P.A. 98-262 effective June 8, 1998, and applicable to assessment years commencing on or after October 1, 1998.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.