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House Bill No. 7185

Public Act No. 17-199

AN ACT EXEMPTING LEASED MUNICIPAL PROPERTY FROM TAXATION.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subdivision (4) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2017):

(4) (A) Except as otherwise provided by law, personal property belonging to, [or] held in trust for, or leased to, a municipal corporation of this state and used for a public purpose, including [real and] personal property used for cemetery purposes, and (B) real property belonging to, held in trust for, or leased to, a municipal corporation of this state and used for a public purpose, including real property used for cemetery purposes, provided any such leased personal property, including, but not limited to, motor vehicles subject to the provisions of section 12-71 and any such leased real property is located within the boundaries of such municipal corporation;

Approved July 10, 2017