Connecticut § 12-500 - Allocation of tax among municipalities.
Full text of Connecticut Connecticut General Statutes § 12-500 — Allocation of tax among municipalities., with citation guidance and answers to common questions.
§ 12-500. Allocation of tax among municipalities.
Sec. 12-500. Allocation of tax among municipalities. If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in each municipality.
(1967, P.A. 693, S. 7.)
Secs. 12-501 and 12-502. False statement of tax prohibited. Penalty. Sections 12-501 and 12-502 are repealed effective July 1, 1991, and applicable to taxes due on or after that date.
(1967, P.A. 693, S. 8, 9; P.A. 91-236, S. 24, 25.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-500
What does Connecticut General Statutes § 12-500 cover?
Section 12-500 ("Allocation of tax among municipalities.") 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 § 12-500?
A common citation format is "Connecticut General Statutes § 12-500" (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 § 12-500 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.