Bill Text: CT HB07185 | 2017 | General Assembly | Chaptered
Bill Title: An Act Exempting Leased Municipal Property From Taxation.
Spectrum: Committee Bill
Status: (Passed) 2017-07-10 - Signed by the Governor [HB07185 Detail]
Download: Connecticut-2017-HB07185-Chaptered.html
AN ACT EXEMPTING LEASED MUNICIPAL PROPERTY FROM TAXATION.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Subdivision (4) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):
(4) (A) Except as otherwise provided by law, personal property belonging to, [or] held in trust for, or leased to, a municipal corporation of this state and used for a public purpose, including [real and] personal property used for cemetery purposes, and (B) real property belonging to, held in trust for, or leased to, a municipal corporation of this state and used for a public purpose, including real property used for cemetery purposes, provided any such leased personal property, including, but not limited to, motor vehicles subject to the provisions of section 12-71 and any such leased real property is located within the boundaries of such municipal corporation;