Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks.
Sec. 12-81p. Municipal option to abate property taxes on amusement theme
parks. Any municipality may, upon approval by its legislative body or in any town in
which the legislative body is a town meeting, by the board of selectmen, abate the
property taxes due for any tax year or the interest on delinquent taxes with respect to
any amusement theme park which consists of at least two hundred acres and which has
been in operation for not less than one hundred years and has been determined to be
historic.
(P.A. 94-145, S. 3, 4.)
History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October
1, 1988.