Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, provide a property tax exemption with respect to motor vehicles that are exempt from sales and use taxes under subdivision (110) or (115) of section 12-412.(P.A. 07-242, S. 19.)History: P.A. 07-242 effective January 1, 2008.
Connecticut Legal Code
§ 12-129s
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_204.htm#sec_12-129s· Version 2026