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Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments.

      Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments. 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, abate up to one hundred per cent of the property taxes due for any tax year with respect to real or personal property of any communications establishment included in major group 48, in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition.

      (P.A. 98-242, S. 7, 9.)

      History: P.A. 98-242 effective June 8, 1998, and applicable to assessment years of municipalities commencing on or after October 1, 1998.

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