Any municipality, upon approval by its legislative body, may provide an exemption from property tax of commercial fishing apparatus which is subject to taxation under chapter 208, provided the commercial fishing apparatus has a value of more than five hundred dollars.(P.A. 98-262, S. 18, 22.)History: P.A. 98-262 effective June 8, 1998, and applicable to assessment years commencing on or after October 1, 1998.
Connecticut Legal Code
§ 12-81s
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81s· Version 2026