Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-65c
Deferral of increased assessments due to rehabilitation: Definitions
Official textcga.ct.gov
# (a)
“Rehabilitation area” means any municipality, or a part thereof, that contains one or more properties that are deteriorated, deteriorating, substandard or detrimental to the safety, health, welfare or general economic well-being of the community;
# (b)
“Rehabilitation” means the improvement or repair of a structure or facilities appurtenant thereto, exclusive of general maintenance or minor repairs.
(P.A. 73-558, S. 1; P.A. 13-246, S. 2.)
History: P.A. 13-246 amended Subdiv. (a) by redefining “rehabilitation area”.
Cited. 17 CA 166.
Source: view the official text
In this chapter (40 sections)
- 12-62u · Optional regional property tax base revenue sharing:…
- 12-62v · Optional regional property tax base revenue sharing:…
- 12-62w · Optional regional property tax base revenue sharing:…
- 12-62x · Optional regional property tax base revenue sharing:…
- 12-62y · Optional regional property tax base revenue sharing: Revenue…
- 12-63 · Rule of valuation. Depreciation schedules
- 12-63a · Taxation of mobile manufactured homes and mobile manufactured…
- 12-63b · Valuations of rental income real property
- 12-63c · Submission of income and expense information applicable to…
- 12-63d · Change in assessed value of real estate. Relationship to sale…
- 12-63e · Valuation of property on which a polluted or environmentally…
- 12-63f · Payment to state of receipts from certain properties subjected…
- 12-63g · Assessment of buffers to inland wetlands or watercourses
- 12-63h · Land value taxation program
- 12-63k · Reduction of assessment for and allocation of tax revenue…
- 12-64 · Real estate liable to taxation. Easements in air space.…
- 12-64a · Reduction in assessed value of real estate upon removal of…
- 12-65 · Agreements fixing assessments on multifamily housing
- 12-65a · Approval by state referee
- 12-65b · Agreements between municipality and owner or lessee of real…
- 12-65c · Deferral of increased assessments due to rehabilitation:…
- 12-65d · Designation of rehabilitation area. Criteria for deferral of…
- 12-65e · Agreements to fix assessments during, and defer increases…
- 12-65f · Appeal
- 12-65g · Agreements to fix assessments during, and defer increases…
- 12-65h · Agreements between municipality and owner or lessee of real…
- 12-66 · Property of religious, educational or charitable corporations;…
- 12-66a · Taxation of real and personal property held by or on behalf of…
- 12-66b · Validation of municipal taxation of real or personal property…
- 12-66c · Taxation of residential real property intended for student…
- 12-67 · Taxation of dwelling houses of railroad companies
- 12-68 · Grantee failing to record deed, grantor taxed. Damages
- 12-69 · Real estate liable for payment of judgment
- 12-70 · Obligation of purchaser of real estate assuming payment of taxes
- 12-71 · Personal property subject to tax. Computer software not subject…
- 12-71a · List of values of vessels. Use in assessing
- 12-71b · Taxation of motor vehicles not registered on the assessment…
- 12-71c · Pro rata credit for property tax on motor vehicle when sold,…
- 12-71d · Schedule of motor vehicle values. Guidelines for valuation of…
- 12-71e · *(See end of section for amended version and effective date.)…