2005 Connecticut Code - Sec. 22-350. Dogs as personal property. Tax exemption. Theft.

      Sec. 22-350. Dogs as personal property. Tax exemption. Theft. All dogs are deemed to be personal property. License fees paid under the provisions of this chapter shall be in lieu of any tax on any dog. Any person who steals a dog may be prosecuted under section 22-351 or under sections 53a-118 to 53a-129, inclusive.

      (1949 Rev., S. 3393; 1953, S. 1831d; 1957, P.A. 143, S. 1; 1963, P.A. 613, S. 21; 1971, P.A. 871, S. 100; May Sp. Sess. P.A. 92-11, S. 7, 70.)

      History: 1963 act provided that license fees are in lieu of any tax on any dog rather than in lieu of tax on dog "of the value of one hundred dollars or less"; 1971 act replaced reference to Sec. 53-63 with reference to Secs. 53a-118 to 53a-129; May Sp. Sess. P.A. 92-11 replaced "declared" with "deemed", deleted redundant provision that dogs are "subject to larceny" and deleted provision, including a reference to repealed Sec. 53-63, re valuation when more than one dog is stolen.

      Action for negligent killing of a dog implicit in this statute. 127 C. 692. Right to maintain an action at common law for wilfully, wantonly or negligently injuring or destroying a dog is implicit in this section. 139 C. 622.