(a) Land owned or taken by any municipal corporation, including any metropolitan district established under provisions of the general statutes or any special act, for the purpose of creating or furnishing a supply of water for its use shall be exempt from taxation when the inhabitants of the town in which such land is situated have the right to use, and use, such water supply upon the same terms as the inhabitants of such municipal corporation; otherwise such land shall be liable to taxation, shall be assessed in the town in which such land is situated to the corporation owning or controlling such water supply, shall be valued at what would be its fair market value were it improved farm land and shall be assessed at the uniform rate required by subsection (b) of section
12-62a, notwithstanding the provisions of section
12-63 or any special act. Any such municipal corporation shall, with respect to any such land acquired on or after January 1, 1978, which is situated in a town other than that in which such municipal corporation is located, make annual payments to such town equal to the taxes which would otherwise be due if such land were assessed in accordance with section
12-63, exclusive of any taxes on improvements made on such land subsequent to acquisition by such corporation.
(b) Notwithstanding the provisions of subsection (a) of this section, any regional water district created by special act after January 1, 1977, which is required by such act to make payments in lieu of taxes to towns in which such district is located, shall not be required to make any such payments, in any manner or amount, other than as specifically provided in accordance with such special act.
(1949 Rev., S. 1755; 1963, P.A. 490, S. 10; P.A. 78-273, S. 2, 5; P.A. 82-452, S. 1, 2; P.A. 90-289, S. 1, 2.)
History: 1963 act changed the technical language of the statute; P.A. 78-273 added provision re payments to towns by municipal corporations owning property in towns other than town where located, effective June 1, 1978, and applicable to the 1978 assessment list in any town; P.A. 82-452 amended Subsec. (a) so that land of any metropolitan district, as currently provided in the case of land owned by any municipal corporation, which is located in a town in which residents do not use the water supply shall be taxed as if it were improved farm land, notwithstanding any other provisions of general statutes or any special act and added Subsec. (b) which provides, with respect to any regional water district created after January 1, 1977 and which is required by special act to make payments in lieu of taxes, that such district shall not be required to make payments re such taxes in any manner other than as provided in said special act; P.A. 90-289 amended Subsec. (a) to insert a reference to the assessment of land at the uniform rate required by Sec. 12-62a(b), effective October 1, 1992, and applicable to assessment years of municipalities commencing on or after that date.
Right to use and actual use of water considered. 84 C. 526. Law upheld and scope defined. 85 C. 123. Land located in another municipality for exclusive use of other owner municipality cannot be classified as “forest” under Sec. 12-107d tax classification. 161 C. 396. Cited. 168 C. 319; 193 C. 342. Repeal by implication by statute of provision of charter discussed. 199 C. 294. Cited. 200 C. 697; 241 C. 382.
“Improved farmland” discussed. 3 CA 53.
Notes of Decisions
Metro. Dist. v. Town of Burlington, 696 A.2d 969 (Conn. 1997).
· cites it 38× “The principal issue in this appeal is whether, under General Statutes § 12-76 (a), 1 a munici *384 pal tax assessor is required to value water supply land for property tax purposes as improved farmland with a continuing farming use, or whether the statute permits water supply…”
Metro. Dist. v. Town of Barkhamsted, 507 A.2d 92 (Conn. 1986).
· cites it 34× “360 (1877), we held that a reservoir owned by a municipal corporation in another town was not subject to taxation in the town where the reservoir is situated.”
City of Meriden v. Bd. of Tax Review, 288 A.2d 435 (Conn. 1971).
· cites it 15× “The tax assessor of Berlin assessed the land on the list of October 1, 1969, as improved farmland under the provisions of § 12-76 of the Gfeneral Statutes. 1 The plaintiff admits that it does not furnish the right to use and the use of *398 such water supply to the inhabitants…”
City of Norwich v. Town of Lebanon, 513 A.2d 77 (Conn. 1986).
· cites it 6× “The court concluded that the fair market value of the land in question should have been determined not as ordinary business property, but as if it were “improved farmland” under General Statutes § 12-76, and it ordered the defendant to refund the difference between the taxes…”
Metro. Dist. v. Town of Barkhamsted, 485 A.2d 1311 (Conn. App. Ct. 1984).
· cites it 28× “The district briefed three major issues: (1) that the court erred in interpreting the property tax assessment provisions of the charter; (2) that the court erred in its interpretation of the relationship of the charter to General Statutes §§ 12-63, 12-76 and 12-107a through…”
Torrington Water Co. v. Bd. of Tax Review, 362 A.2d 866 (Conn. 1975).
· cites it 3× “403) indicated that the legislative history and plain language of § 12-76 “make it clear that it was the intention of the legislature to exempt from taxation land owned or taken for water-supply purposes by a municipality in the town where the land is situated, provided that…”
City of Meriden v. Town of Berlin, 845 A.2d 492 (Conn. Super. Ct. 2004).
· cites it 11× “General Statutes § 12-76 (a). The issue here is whether Meriden qualifies for an exemption from taxes under § 12-76.”
Annotations are extracted automatically from the opinions in the
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