Connecticut General Statutes 12-500 – Allocation of tax among municipalities
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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.
Terms Used In Connecticut General Statutes 12-500
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.