Conn. Gen. Stat. § 10a-91
This is the official text of Conn. Gen. Stat. § 10a-91, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 10a-91. Lease of land to private developers for rental housing and commercial establishments. Taxation.
Official statutory text
(b) Any land so leased to a private developer for rental housing or commercial establishments and the buildings and appurtenances thereon shall be subject to local assessment and taxation annually in the name of the lessee, assignee or sublessee, whichever has immediate right to occupancy of such land or building, by the town wherein situated as of the assessment day of such town next following the date of leasing. Such land shall not be included as property of the Connecticut State University System for the purpose of computing a grant in lieu of taxes pursuant to section 12-18b .
Status: in_force · Read it on the official government site
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