Connecticut General Statutes
Conn. Gen. Stat. § 12-81o (2025)
Municipal option to abate property taxes on certain food manufacturing plants
✓ laws through the 2024 session: the source has not yet published 2025 Public Acts (checked Sept. 2026)
Find cases:
SyfertCases citing this section
CT-CGAcga.ct.gov (official)
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or the interest on delinquent taxes with respect to any food manufacturing plant situated on not less than one hundred acres and served by a regional sewer system whose treatment facility is in an adjacent town.
(P.A. 94-145, S. 2, 4.)
History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October 1, 1991.
| (Return to Chapter Table of Contents) |
(Return to List of Chapters) |
(Return to List of Titles) |
Notes of Decisions
Cited in 1
case, 2003–2003 · leading case: Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003).
Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003). “, General Statutes § 12-81m (abatement of up to 50 percent of taxes on property maintained as dairy farm, fruit orchard, wine grape vineyard, vegetable farm, nursery farm, tobacco farm or certain other types of farms); General Statutes § 12-81o (abatement of taxes on property of…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.