Connecticut § 48-14a - Apportionment of taxes.
Full text of Connecticut Connecticut General Statutes § 48-14a — Apportionment of taxes., with citation guidance and answers to common questions.
§ 48-14a. Apportionment of taxes.
Sec. 48-14a. Apportionment of taxes. When land is taken by eminent domain under the provisions of the general statutes or any special act, and local real estate taxes are apportioned by the condemnor as of the date of condemnation in a manner differing from the common custom, method or practice in the town where the land is located, and the condemnor's manner of apportionment causes the condemnee to bear a greater share of the local property taxes than would be borne by the condemnation and taxes had been adjusted according to the common custom, method or practice in the town where the land is located, that sum which is the difference between the condemnor's computation of the condemnee's share of said taxes and the computation of said taxes as made according to said common custom, method or practice shall be an element of damages in computing just compensation to the condemnee.
(1969, P.A. 253.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 48-14a
What does Connecticut General Statutes § 48-14a cover?
Section 48-14a ("Apportionment of taxes.") 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 § 48-14a?
A common citation format is "Connecticut General Statutes § 48-14a" (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 § 48-14a 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.