Connecticut § 12-196 - Taxes levied on what property.
Full text of Connecticut Connecticut General Statutes § 12-196 — Taxes levied on what property., with citation guidance and answers to common questions.
§ 12-196. Taxes levied on what property.
Sec. 12-196. Taxes levied on what property. All taxes levied by any school district shall be levied on the real estate situated therein, and the ratable personal property of those persons who belonged to such district at the time of laying such tax, and upon any manufacturing or mechanical business subject to taxation which is located or carried on in such district, not including therein the value of any real estate situated out of the district, and also upon any mercantile business carried on in such district by any person or persons who do not reside in the town in which such school district is situated; and neither the business so taxed nor any real estate in such district shall be taxed in any other district.
(1949 Rev., S. 1878.)
See Sec. 10-240 re town control of schools.
See Sec. 10-245 re formation of school districts.
Real estate in any district taxable there, whatever owner's residence. 4 D. 376; 11 C. 479. Votes imposing school taxes inartificially drawn held valid. 15 C. 331. Rate bill not invalid because it did not show on what list laid. Id., 447. Personal property of deceased person's estate in settlement taxable in district of his domicile at death. 38 C. 443. District may tax to pay old debt. 76 C. 695. See 92 C. 675.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-196
What does Connecticut General Statutes § 12-196 cover?
Section 12-196 ("Taxes levied on what property.") 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 § 12-196?
A common citation format is "Connecticut General Statutes § 12-196" (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 § 12-196 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.