2012 Connecticut General Statutes
Title 12 - Taxation
Chapter 203 - Property Tax Assessment
Section 12-81n - Municipal option to provide additional exemption for businesses offering child day care services to residents.
Any municipality, upon approval by its legislative body, may provide an exemption from property tax of property subject to taxation under chapter 208 of a business which offers child day care services to residents of the municipality, provided such business is not regularly engaged in the construction or operation of child day care facilities. Such exemption shall be in the amount of (1) up to one hundred per cent of the assessed value of the property of the business used in providing day care services; and (2) up to ten per cent of the balance of the assessed value of the property of the business.
(P.A. 90-298, S. 2.)
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