Connecticut § 21-70c - Conveyance tax exemption when a mobile manufactured home park is purchased by its residents.
Full text of Connecticut Connecticut General Statutes § 21-70c — Conveyance tax exemption when a mobile manufactured home park is purchased by its residents., with citation guidance and answers to common questions.
§ 21-70c. Conveyance tax exemption when a mobile manufactured home park is purchased by its residents.
Sec. 21-70c. Conveyance tax exemption when a mobile manufactured home park is purchased by its residents. An owner of a mobile manufactured home park that sells, leases or transfers such park to residents of the park in compliance with the requirements of section 21-70b or subsection (f) of section 21-70 shall be exempt from the payment of any state or municipal conveyance tax otherwise due under chapter 223 based on the sale price of the park, provided (1) the entity purchasing the mobile manufactured home park is owned by more than fifty per cent of the residents of the park or an organization to which the rights of the residents have been assigned pursuant to subsection (g) of section 21-70b, and (2) the sale requires the continued maintenance of the property as a mobile manufactured home park. For such a sale, the buyer of the park shall be liable for the municipal portion of the conveyance tax and for fifty per cent of the state portion of such tax, unless the buyer is otherwise exempt by law from such conveyance tax. The transaction shall otherwise be exempt from the balance of such tax.
(P.A. 23-125, S. 3.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 21-70c
What does Connecticut General Statutes § 21-70c cover?
Section 21-70c ("Conveyance tax exemption when a mobile manufactured home park is purchased by its residents.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 21-70c?
A common citation format is "Connecticut General Statutes § 21-70c" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 21-70c apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.