2005 Connecticut Code - Sec. 12-504f. Classification of land classified as farm, forest or open space personal to owner. Certificate of classification.

      Sec. 12-504f. Classification of land classified as farm, forest or open space personal to owner. Certificate of classification. The tax assessor shall file annually, not later than sixty days after the assessment date, with the town clerk a certificate for any land which has been classified as farm land pursuant to section 12-107c, as forest land pursuant to section 12-107d, or as open space land pursuant to section 12-107e, which certificate shall set forth the date of the initial classification and the obligation to pay the conveyance tax imposed by this chapter. Said certificate shall be recorded in the land records of such town. Any such classification of land shall be deemed personal to the particular owner who requests such classification and shall not run with the land.

      (1972, P.A. 152, S. 6; June, 1972, P.A. 1, S. 12; P.A. 73-585, S. 2; P.A. 74-343, S. 4, 7.)

      History: 1972 act specified that annual filing to be "not later than sixty days after the assessment date"; P.A. 73-585 required that certificate set forth date of initial classification and obligation to pay conveyance tax; P.A. 74-343 added provision which stated that land classification personal to owner and does not run with land.

      Cited. 173 C. 328, 332, 333. Cited. 176 C. 613-622. Cited. 226 C. 407, 416, 417.

      Filing provision of section is directory and not mandatory. 4 CA 200, 201, 204.

      Cited. 32 CS 82.