Conn. Gen. Stat. § 12-81p
Current with legislation from the 2024 Regular and Special Sessions.
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.
Conn. Gen. Stat. § 12-81p
( P.A. 94-145, S. 3, 4.)