2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 203 - Property Tax Assessment
Section 12-63d - Change in assessed value of real estate. Relationship to sale price.
The assessor in any municipality may not, with respect to any parcel of real property in the assessment list for any assessment year, make a change in the assessed value of such parcel, as compared to the immediately preceding assessment list, solely on the basis of the sale price of such parcel in any sale or transfer of such parcel.
(P.A. 88-321, S. 9, 10.)
Cited. 44 CA 494. Enactment of statute, providing that changes in assessed value may not be made solely on basis of sale price of a parcel, did not in any way limit broad power contained in Sec. 12-55 permitting assessors to conduct interim revaluations. 70 CA 442.
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