Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-504h

Termination of classification as farm, forest, open space or maritime heritage land

Official textcga.ct.gov
Any such classification of farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or maritime heritage land pursuant to section 12-107g, shall be deemed personal to the particular owner who requests and receives such classification and shall not run with the land. Any such land which has been classified by a record owner shall remain so classified without the filing of any new application subsequent to such classification, notwithstanding the provisions of sections 12-107c, 12-107d, 12-107e and 12-107g, until either of the following shall occur: (1) The use of such land is changed to a use other than that described in the application for the existing classification by said record owner, or (2) such land is sold or transferred by said record owner. Upon the sale or transfer of any such property, the classification of such land as farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or maritime heritage land pursuant to section 12-107g, shall cease as of the date of sale or transfer. In the event that a change in use of any such property occurs, the provisions of section 12-504e shall apply in terms of determining the date of change and the classification of such land as farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or maritime heritage land pursuant to section 12-107g, shall cease as of such date.

(P.A. 74-343, S. 6, 7; P.A. 05-190, S. 10; P.A. 07-127, S. 10; P.A. 14-122, S. 17.)

History: P.A. 05-190 added provision deeming classification of farm land, forest land or open space land to be personal to owner and shall not run with the land, provided that upon sale or transfer of property, the classification ceases as of the date of the sale or transfer and made technical changes, effective July 1, 2005, and applicable to sales, transfers or changes in use of land classified as farm land, forest land or open space land that occur on or after that date; P.A. 07-127 added references to Sec. 12-107g and maritime heritage land, effective July 1, 2007; P.A. 14-122 made technical changes.

Cited. 173 C. 328; 178 C. 100; 226 C. 407. Assessor acted illegally under 2003 revision of section when she terminated property's open space classification on the basis of approved use for condominium units when actual use remained unchanged. 289 C. 723.

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In this chapter (21 sections)
  1. 12-494 · Imposition of tax on conveyances of real property for…
  2. 12-494a · Deposit of portion of tax in municipal revenue sharing account
  3. 12-495 · Payment of tax. Endorsement
  4. 12-496 · Endorsement in cases of tax exemption
  5. 12-497 · Payment of tax and filing of return condition precedent to…
  6. 12-497a · Exemptions
  7. 12-498 · Exempt transactions
  8. 12-499 · Disposition of revenues
  9. 12-500 · Allocation of tax among municipalities
  10. 12-502a · Administrative provisions. Penalties. Hearings and appeals
  11. 12-502b · Deficiency assessment
  12. 12-503 · Recording without payment of tax as constructive notice
  13. 12-504 · Effect of federal transfer tax
  14. 12-504a · Conveyance tax on sale or transfer of land classified as…
  15. 12-504b · Payment of tax; land declassified; assessment change
  16. 12-504c · Excepted transfers. Change of ownership requirements
  17. 12-504d · Appeals
  18. 12-504e · Conveyance tax applicable on change of use or classification…
  19. 12-504f · Classification of land classified as farm, forest, open space…
  20. 12-504g · Recording without payment of tax as constructive notice
  21. 12-504h · Termination of classification as farm, forest, open space or…
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