Sec. 12-504f. Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification.
Sec. 12-504f. Classification of land classified as farm, forest, open space or
maritime heritage land personal to owner. Certificate of classification. The tax assessor shall file annually, not later than sixty days after the assessment date, with the
town clerk a certificate for any land which has been classified as farm land pursuant to
section 12-107c, as forest land pursuant to section 12-107d, as open space land pursuant
to section 12-107e or as maritime heritage land pursuant to section 12-107g, which
certificate shall set forth the date of the initial classification and the obligation to pay
the conveyance tax imposed by this chapter. Said certificate shall be recorded in the
land records of such town. Any such classification of land shall be deemed personal to
the particular owner who requests such classification and shall not run with the land.
The town clerk shall notify the tax assessor of the filing in the land records of the sale
of any such land. Upon receipt of such notice the tax assessor shall inform the new
owner of the tax benefits of classification of such land as farm land, forest land or open
space land.
(1972, P.A. 152, S. 6; June, 1972, P.A. 1, S. 12; P.A. 73-585, S. 2; P.A. 74-343, S. 4, 7; P.A. 05-190, S. 11; P.A. 07-127, S. 9.)
History: 1972 act specified that annual filing to be "not later than 60 days after the assessment date"; P.A. 73-585
required that certificate set forth date of initial classification and obligation to pay conveyance tax; P.A. 74-343 added
provision which stated that land classification personal to owner and does not run with land; P.A. 05-190 added provision
requiring town clerk to notify the tax assessor of sale and requiring the tax assessor to notify the new owner of tax benefits
of classification of land as farm land, forest land or open space land, effective July 1, 2005; P.A. 07-127 added references
to Sec. 12-107g and maritime heritage land, effective July 1, 2007.
Cited. 173 C. 328. Cited. 176 C. 613. Cited. 226 C. 407.
Filing provision of section is directory and not mandatory. 4 CA 200.
Cited. 32 CS 82.