Connecticut § 26-208 - Laying of tax.
Full text of Connecticut Connecticut General Statutes § 26-208 — Laying of tax., with citation guidance and answers to common questions.
§ 26-208. Laying of tax.
Sec. 26-208. Laying of tax. All statements so delivered or made shall be alphabetically arranged, and the Commissioner of Agriculture shall determine the value of all property so returned and described in such statements, which property shall be liable to taxation at the valuation so determined, including the ten per cent for default as aforesaid. Said commissioner shall annually declare and lay a tax thereon at the rate of two per cent of such valuation, payable at the office of said commissioner on and after the first Monday of the January following, and such tax shall be a lien upon the franchises and grounds so taxed from the time it is so laid until paid and shall be in lieu of all other taxes on such property.
(1949 Rev., S. 5036; 1971, P.A. 872, S. 346; 1972, P.A. 52, S. 16; P.A. 96-180, S. 98, 166; 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 with references to environmental protection commissioner; 1972 act replaced environmental protection commissioner with commissioner of agriculture; P.A. 96-180 deleted “said” and inserted “the” before “Commissioner of Agriculture”, effective June 3, 1996; 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of Agriculture with Commissioner of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp.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 § 26-208
What does Connecticut General Statutes § 26-208 cover?
Section 26-208 ("Laying of tax.") 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 § 26-208?
A common citation format is "Connecticut General Statutes § 26-208" (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 § 26-208 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.