Sec. 12-85. Veterans' exemptions, residence and record ownership requirements.
Sec. 12-85. Veterans' exemptions, residence and record ownership requirements. The words "any resident of this state", when used in any section of the general
statutes as applied to the eligibility of veterans or their relatives for tax exemption, mean
a resident on the date of assessment of the property concerning which exemption is
claimed, and record ownership of the property in question by husband or wife, or other
claimant, on the date of assessment shall be held necessary to the exemption of all or
any part of the ensuing tax.
(1949, S. 1051d, 1117d.)