Connecticut § 12-81p - Municipal option to abate property taxes on amusement theme parks.
Full text of Connecticut Connecticut General Statutes § 12-81p — Municipal option to abate property taxes on amusement theme parks., with citation guidance and answers to common questions.
§ 12-81p. Municipal option to abate property taxes on amusement theme parks.
Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks. Any municipality may, upon approval by its legislative body or in any town in which the legislative body is a town meeting, by the board of selectmen, abate the property taxes due for any tax year or the interest on delinquent taxes with respect to any amusement theme park which consists of at least two hundred acres and which has been in operation for not less than one hundred years and has been determined to be historic.
(P.A. 94-145, S. 3, 4.)
History: P.A. 94-145 effective May 25, 1994, and applicable to assessment years commencing on and after October 1, 1988.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-81p
What does Connecticut General Statutes § 12-81p cover?
Section 12-81p ("Municipal option to abate property taxes on amusement theme parks.") 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 § 12-81p?
A common citation format is "Connecticut General Statutes § 12-81p" (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 § 12-81p 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.