Connecticut General Statutes 12-67 – Taxation of dwelling houses of railroad companies
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Each dwelling house belonging to any railroad company shall be set in the list and taxed in the town where such dwelling house is situated, notwithstanding the fact that the same may be rented to or occupied by an employee of such railroad company; and the amount paid for taxes on any such dwelling house shall be deducted from the sum required by law to be paid by such railroad company for taxes to the state.
Terms Used In Connecticut General Statutes 12-67
- company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
- railroad company: shall be construed to mean and include all corporations, trustees, receivers or other persons, that lay out, construct, maintain or operate a railroad, unless such meaning would be repugnant to the context or to the manifest intention of the General Assembly. See Connecticut General Statutes 1-1
- Town: means any town, consolidated town and city or consolidated town and borough. See Connecticut General Statutes 12-62