Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-500
Allocation of tax among municipalities
Official textcga.ct.gov
If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in each municipality.
(1967, P.A. 693, S. 7.)
Secs. 12-501 and 12-502. False statement of tax prohibited. Penalty. Sections 12-501 and 12-502 are repealed effective July 1, 1991, and applicable to taxes due on or after that date.
(1967, P.A. 693, S. 8, 9; P.A. 91-236, S. 24, 25.)
Source: view the official text
In this chapter (21 sections)
- 12-494 · Imposition of tax on conveyances of real property for…
- 12-494a · Deposit of portion of tax in municipal revenue sharing account
- 12-495 · Payment of tax. Endorsement
- 12-496 · Endorsement in cases of tax exemption
- 12-497 · Payment of tax and filing of return condition precedent to…
- 12-497a · Exemptions
- 12-498 · Exempt transactions
- 12-499 · Disposition of revenues
- 12-500 · Allocation of tax among municipalities
- 12-502a · Administrative provisions. Penalties. Hearings and appeals
- 12-502b · Deficiency assessment
- 12-503 · Recording without payment of tax as constructive notice
- 12-504 · Effect of federal transfer tax
- 12-504a · Conveyance tax on sale or transfer of land classified as…
- 12-504b · Payment of tax; land declassified; assessment change
- 12-504c · Excepted transfers. Change of ownership requirements
- 12-504d · Appeals
- 12-504e · Conveyance tax applicable on change of use or classification…
- 12-504f · Classification of land classified as farm, forest, open space…
- 12-504g · Recording without payment of tax as constructive notice
- 12-504h · Termination of classification as farm, forest, open space or…