Conn. Gen. Stat. § 12-196
Taxes levied on what property
Connecticut · General Statutes of Connecticut Chapter 206 — School District Tax · Status: effective
Cite this
- Citation
- Conn. Gen. Stat. § 12-196, Taxes levied on what property, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174208
- Permanent ID
ys:prov:2174208@1- SHA-256
05d39aee0f115d7e56d75acbea32e88b2fcd461965cd74af6ee7674e387fd6bb
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
All taxes levied by any school district shall be levied on the real estate situated therein, and the ratable personal property of those persons who belonged to such district at the time of laying such tax, and upon any manufacturing or mechanical business subject to taxation which is located or carried on in such district, not including therein the value of any real estate situated out of the district, and also upon any mercantile business carried on in such district by any person or persons who do not reside in the town in which such school district is situated; and neither the business so taxed nor any real estate in such district shall be taxed in any other district.