Connecticut General Statutes 12-81ll – Municipal option to abate property taxes on child care center or group child care home
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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, for not more than five tax years, for any property or portion of a property (1) used in the operation of a child care center or group child care home licensed pursuant to section 19a-80, or a family child care home licensed pursuant to section 19a-87b, and (2) owned by the person, persons, association, organization, corporation, institution or agency holding such license.
Terms Used In Connecticut General Statutes 12-81ll
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
- person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
- Town: means any town, consolidated town and city or consolidated town and borough. See Connecticut General Statutes 12-62