Sec. 32-666. Property tax exemption for property leased by state and for private development districts. Grants in lieu of taxes. - Connecticut Statutes

      Sec. 32-666. Property tax exemption for property leased by state and for private development districts. Grants in lieu of taxes. (a) Any land on the Adriaen's Landing site leased by the secretary for purposes of site acquisition for an initial term of at least ninety-nine years shall, while such lease remains in effect, be deemed to be state-owned real property for purposes of sections 12-19a and 12-19b and subdivision (2) of section 12-81 and the state shall make grants in lieu of taxes with respect to such land to the municipality in which the same is located as otherwise provided in sections 12-19a and 12-19b.

      (b) Any land that comprises a private development district designated pursuant to section 32-600 and all improvements on or to such land shall, while such designation continues, be deemed to be state-owned real property for purposes of sections 12-19a and 12-19b and subdivision (2) of section 12-81, and the state shall make grants in lieu of taxes with respect to such land and improvements to the municipality in which the same is located as otherwise provided in sections 12-19a and 12-19b. Section 32-666a shall not be applicable to any such land or improvements while designated as part of the private development district.

      (P.A. 99-241, S. 43, 66; P.A. 00-140, S. 19, 40; June 30 Sp. Sess. P.A. 03-6, S. 62; P.A. 08-185, S. 9.)

      History: P.A. 99-241 effective July 1, 1999; P.A. 00-140 deleted former provisions and added provisions re property tax exemption for property on the Adriaen's Landing site leased by the state and grants in lieu of taxes to the host municipality, effective May 2, 2000; June 30 Sp. Sess. P.A. 03-6 deleted requirement that land on site be leased from the party owning such land on May 2, 2000, effective August 20, 2003; P.A. 08-185 designated existing provisions as Subsec. (a) and added Subsec. (b) deeming private development districts to be state-owned real property, effective June 12, 2008.