Connecticut General Statutes
Conn. Gen. Stat. § 12-81p (2025)
Municipal option to abate property taxes on amusement theme parks
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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 amusement theme park which consists of at least two hundred acres and which has been in operation for not less than one hundred years and has been determined to be historic.
(P.A. 94-145, S. 3, 4.)
History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October 1, 1988.
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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…”
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