§ 38-3. Properties exempted; exception to exemption.

Latest version.

(a)

Benefits shall not be assessed against property not zoned for business, commercial or industrial purposes nor for land classified as farm land, forest land or open space land as of the last-completed grand list of the City pursuant to C.G.S. §§ 12-107a through 12-107e unless said land has been constructed upon or has been approved for construction, expansion or development.

(b)

The provisions of subsection (a) of this section notwithstanding, property zoned for residential use may be assessed in accordance with the further provisions hereof if same has been subdivided, has been built upon or where a building permit has been issued thereon.

(Code 1961, § 2-143.3; Ord. No. 278, § C, 12-1-1981)

                    
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