Sec. 32-76a. Abatement of property taxes for improvements to real property in entertainment districts.
Sec. 32-76a. Abatement of property taxes for improvements to real property
in entertainment districts. Each municipality may abate one hundred per cent of the
property taxes for improvements to real property in entertainment districts designated
under section 32-76 or established under section 2 of public act 93-311* in each of the
seven full assessment years following the assessment year in which the improvement
is completed.
(P.A. 93-311, S. 5, 8; P.A. 94-247, S. 4, 8.)
*Note: Section 2 of public act 93-311 is special in nature and therefore has not been codified but remains in full force
and effect according to its terms.
History: P.A. 93-311 effective July 1, 1993; P.A. 94-247 made real property located in entertainment districts established
under Sec. 2 of public act 93-311 eligible for tax abatement, effective June 9, 1994.