Connecticut § 26-211 - Taxes unpaid five years; reversion.
Full text of Connecticut Connecticut General Statutes § 26-211 — Taxes unpaid five years; reversion., with citation guidance and answers to common questions.
§ 26-211. Taxes unpaid five years; reversion.
Sec. 26-211. Taxes unpaid five years; reversion. When the taxes on any oyster grounds within the exclusive jurisdiction of the state and under the control of the Commissioner of Agriculture are in arrears for five consecutive years, said commissioner shall notify the owner or owners of such grounds, or their legal representatives, of the fact of such arrears, and if, within three months after the date of such notification, all arrears of taxes on such grounds are not paid, such grounds shall revert to the state; and the commissioner, upon the reversion of such grounds to the state, shall make a certificate of the fact of such reversion for record upon his books, and such grounds shall thereupon be open for application like all other undesignated oyster grounds within the exclusive jurisdiction of the state.
(1949 Rev., S. 5039; 1971, P.A. 872, S. 349; 1972, P.A. 52, S. 19; June 30 Sp. Sess. P.A. 03-6, S. 146(e); P.A. 04-189, S. 1.)
History: 1971 act replaced references to shellfish commissioners and commission and to clerk of shellfisheries with references to environmental protection commissioner; 1972 act replaced commissioner of environmental protection with commissioner of agriculture; June 30 Sp. Sess. P.A. 03-6 replaced Commissioner of Agriculture with Commissioner of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection, effective June 1, 2004.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 26-211
What does Connecticut General Statutes § 26-211 cover?
Section 26-211 ("Taxes unpaid five years; reversion.") 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 § 26-211?
A common citation format is "Connecticut General Statutes § 26-211" (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 § 26-211 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.