Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-200

Valuation of property

Official textcga.ct.gov
At the end of ten days after the return of such list, the assessors and selectmen of the town shall meet in such place as such committee designates in such notice, and shall have the same power in relation to such list that the board of assessment appeals has in relation to the town list; and such valuation shall be the basis of taxation for such property by such district for the year ensuing. Such assessors shall be paid by such district a reasonable compensation for their services.

(1949 Rev., S. 1882; 1953, S. 1082d; P.A. 95-283, S. 62, 68.)

History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.

Cited. 76 C. 698. Failure of assessors and selectmen to meet is sufficient to invalidate tax predicated on assessment which included land outside district. 122 C. 405.

Source: view the official text

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In this chapter (5 sections)
  1. 12-196 · Taxes levied on what property
  2. 12-197 · Town almshouse property taxable for schoolhouse
  3. 12-198 · Real estate partly in district; separate assessment
  4. 12-199 · Assessment of real estate omitted from town list or with title…
  5. 12-200 · Valuation of property
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