During any year for which a report is not required by subdivisions (7), (10) and (11) of section 12-81 , a report shall be filed during the time prescribed by law for the filing of assessment lists next succeeding the acquiring of property not theretofore made exempt by said subdivisions. Property otherwise exempt under any of said subdivisions and this section shall be subject to taxation until the requirements of said subdivisions and of this section have been complied with.
Conn. Gen. Stat. § 12-87
Additional report. Property, when taxable
(1949 Rev., S. 1762.)
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.