For purposes of determining the assessment of apartment property as defined in section 12-62r , that is newly created or converted by the Capital Region Development Authority within the city of Hartford, the tax assessor shall assess any such property receiving a certificate of occupancy after July 1, 2013, as residential property, as defined in section 12-62r .
Conn. Gen. Stat. § 32-610a
Assessment of apartment property
(P.A. 13-184, S. 96; P.A. 22-146, S. 10.) History: P.A. 13-184 effective July 1, 2013, and applicable to assessment years commencing on and after October 1, 2013; P.A. 22-146 re…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.