Sec. 12-81s. Municipal option to exempt commercial fishing apparatus.
Sec. 12-81s. Municipal option to exempt commercial fishing apparatus. 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.
(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.