2005 Connecticut Code - Sec. 47-79. Collection of taxes and assessments.
Sec. 47-79. Collection of taxes and assessments. (a) Taxes, assessments, including special assessments, and other charges of this state or of any political subdivision,
or of any special improvement district, or any other taxing or assessing authority shall
be assessed against and collected on each individual unit, each of which shall be carried
on the tax books as a separate and distinct entity for that purpose and not on the building
or property as a whole. Neither the building, the property nor any of the common areas
and facilities shall be deemed to be a parcel, but each unit shall be deemed to have an
undivided interest therein and assessments against any such unit shall include such
proportionate undivided interest. In the event the land or the building, including common
areas and facilities, is separately owned, and leased to the unit owner for a period of not
less than fifty years and such lease, duly recorded, provides that the lessee shall pay all
such taxes, such unit and its percentage of undivided interest in the common areas and
facilities shall be deemed to be a parcel and shall be separately assessed and taxed in
the name of the lessee.
(1963, P.A. 605, S. 20; 1971, P.A. 813, S. 9; P.A. 76-308, S. 15, 36.)
History: 1971 act provided for payment of taxes in a leasehold condominium by the lessee; P.A. 76-308 provided that no forfeiture or sale for delinquent taxes may be made except against the individual unit on which the taxes are delinquent.
See Sec. 47-90c re effective date and applicability of chapter.
Cited. 44 CA 517.
Subsec. (a):
Cited. 44 CA 517.
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