Connecticut General Statutes 12-81gg – Municipal option to exempt horses and ponies from property taxation
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Notwithstanding the provisions of subdivision (68) of § 12-81 and § 12-91, any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, exempt from property taxation horses or ponies of any value.
Terms Used In Connecticut General Statutes 12-81gg
- legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
- Town: means any town, consolidated town and city or consolidated town and borough. See Connecticut General Statutes 12-62