Connecticut General Statutes Title 12. Taxation § 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization

Any municipality may, upon approval by its legislative body, abate the real or personal property taxes due for any portion of a tax year or the interest on delinquent taxes with respect to any tax paid by a nonprofit land conservation organization that was due for a period before the date of acquisition but which was paid subsequent to the date of acquisition.