For the purpose of taxation, water power developed in the state and used outside the state shall be assessed and set in the list of the town in which the dam, canal, reservoir or pond from which it is derived is located.(1949 Rev., S. 1758.)Cited. 137 C. 684.
Connecticut Legal Code
§ 12.79
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-79· Version 2026