Connecticut § 12-44 - Penalty addition by certain municipal associations.
Full text of Connecticut Connecticut General Statutes § 12-44 — Penalty addition by certain municipal associations., with citation guidance and answers to common questions.
§ 12-44. Penalty addition by certain municipal associations.
Sec. 12-44. Penalty addition by certain municipal associations. Twenty-five per cent of the amount of the valuation of any property taxable by any city, borough, school district, fire district or other municipal association which bases its grand list upon that of the town in which it is situated shall be added to such amount on the assessment list of such municipal association in each case in which twenty-five per cent has been added to such amount by such town for the failure to file a list as prescribed by section 12-41 or 12-43; but such penalty shall not be in addition to that previously imposed in the town assessment.
(1949 Rev., S. 1721; P.A. 87-245, S. 3, 10; P.A. 22-110, S. 4.)
History: P.A. 87-245 increased penalty from 10% to 25%, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; P.A. 22-110 replaced “section 12-42” with “section 12-41”.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-44
What does Connecticut General Statutes § 12-44 cover?
Section 12-44 ("Penalty addition by certain municipal associations.") 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 § 12-44?
A common citation format is "Connecticut General Statutes § 12-44" (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 § 12-44 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.