Sec. 48-14a. Apportionment of taxes.
Sec. 48-14a. Apportionment of taxes. When land is taken by eminent domain
under the provisions of the general statutes or any special act, and local real estate taxes
are apportioned by the condemnor as of the date of condemnation in a manner differing
from the common custom, method or practice in the town where the land is located, and
the condemnor's manner of apportionment causes the condemnee to bear a greater share
of the local property taxes than would be borne by the condemnation and taxes had been
adjusted according to the common custom, method or practice in the town where the
land is located, that sum which is the difference between the condemnor's computation
of the condemnee's share of said taxes and the computation of said taxes as made according to said common custom, method or practice shall be an element of damages in
computing just compensation to the condemnee.
(1969, P.A. 253.)