Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-107g
Classification of land as marine heritage land
# (a)
An owner of land may apply for its classification as maritime heritage land, as defined in section 12-107b, on any grand list of a municipality by filing a written application for such classification with the assessor thereof not earlier than thirty days before or later than thirty days after the assessment date, provided in a year in which a revaluation of all real property in accordance with section 12-62 becomes effective such application may be filed not later than ninety days after such assessment date. The assessor shall determine whether such land is maritime heritage land and, if such assessor determines that it is maritime heritage land, he or she shall classify and include it as such on the grand list.
# (b)
An application for classification of land as maritime heritage land shall be made upon a form prescribed by the Secretary of the Office of Policy and Management and shall set forth a description of the land, a general description of the use to which it is being put, a statement of the potential liability for tax under the provisions of sections 12-504a to 12-504f, inclusive, and such other information as the assessor may require to aid the assessor in determining whether such land qualifies for such classification.
# (c)
Failure to file an application for classification of land as maritime heritage land within the time limit prescribed in subsection (a) of this section and in the manner and form prescribed in subsection (b) of this section shall be considered a waiver of the right to such classification on such assessment list.
# (d)
Any person aggrieved by the denial of any application for the classification of land as maritime heritage land shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the doings of assessors or boards of assessment appeals. (P.A. 07-127, S. 1.) History: P.A. 07-127 effective July 1, 2007. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-94 · Exemptions of servicemen, veterans and their relatives, blind…
- 12-94a · State reimbursement in lieu of tax revenue from totally…
- 12-94d · Payment in lieu of tax revenue from electric generation…
- 12-94e · Municipal option to grant certain previously waived exemptions
- 12-95 · Exemption only on submission of evidence
- 12-95a · Exemption of merchandise in transit in warehouses
- 12-96 · Exemptions of tree plantations of not less than twenty-five…
- 12-97 · Taxation of timber land of more than ten years' growth.…
- 12-98 · Classification of land stocked with trees not more than ten…
- 12-99 · Grounds for cancellation of classification. Taxation after…
- 12-100 · Material cut for domestic use exempted from yield tax
- 12-101 · Due date and collection of tax
- 12-102 · Taxing of woodland
- 12-103 · Appeals
- 12-107a · Declaration of policy
- 12-107b · Definitions
- 12-107c · Classification of land as farm land
- 12-107d · Regulations re evaluation of land as forest land.…
- 12-107e · Classification of land as open space land
- 12-107f · Open space land
- 12-107g · Classification of land as marine heritage land
- 12-108 · Stored property as property in transit
- 12-109 · Listing and valuation of tax-exempt property
- 12-110 · Sessions of board of assessment appeals
- 12-111 · Appeals to board of assessment appeals
- 12-112 · Limit of time for appeals
- 12-113 · When board of assessment appeals may reduce assessment
- 12-114 · Adjustment of assessment by board of assessment appeals
- 12-115 · Addition to grand list by board of assessment appeals
- 12-116 · Assessment and taxation under special acts
- 12-117 · Extension of time for completion of duties of assessors and…
- 12-117a · Appeals from boards of tax review or boards of assessment…
- 12-118 · Appeals from Connecticut Appeals Board for Property Valuation
- 12-118a · Validation of pending appeals
- 12-119 · Remedy when property wrongfully assessed
- 12-119a · Waiver of addition to assessments. Municipal option to reduce…
- 12-120 · Assessor or board of assessors to send abstract of assessment…
- 12-120a · Annual report from Office of Policy and Management to General…
- 12-120b · Uniform administrative review procedures for certain…
- 12-120c · Annual certification from assessor or board of assessors to…