2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 203 - Property Tax Assessment › Section 12-80b. - Apportionment of property for purposes of section 12-80a.

(a)(1) Each taxpayer described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under chapter 219 shall have part of such property taxed as provided in section 12-80a and part of such property exempt from property tax in accordance with section 12-268j.
(2) The portion of such property to be taxed as provided in section 12-80a and the portion exempt under section 12-268j shall be computed on the basis of the taxpayer's gross receipts from rendering telecommunications service or a certified competitive video service, as defined in chapter 219, and from rendering community antenna television service, as defined in chapter 219, or on some other basis permitted under regulations the commissioner may adopt in accordance with the provisions of chapter 54.
(b) (1) Each taxpayer not described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under chapter 219 shall have part of such property taxed as provided in this chapter, without regard to section 12-80a, and part of such property exempt from property tax in accordance with section 12-268j.
(2) The portion of such property to be taxed as provided in this chapter, without regard to section 12-80a and the portion exempt under section 12-268j, shall be computed on the basis of the taxpayer's gross receipts from rendering telecommunications service, as defined in chapter 219, and from rendering community antenna television service or a certified competitive video service, as defined in chapter 219, or on some other basis permitted under regulations the commissioner may adopt in accordance with the provisions of chapter 54.
(c) For purposes of this section, “assessment year” means the assessment year under this chapter.
(d) For purposes of this section, “community antenna television service” shall include service provided by a holder of a certificate of cable franchise authority pursuant to section 16-331p.
(P.A. 97-137, S. 3, 4; P.A. 07-253, S. 28; P.A. 17-147, S. 22.)
History: P.A. 97-137 effective June 13, 1997, and applicable to calendar years commencing on or after January 1, 1998, and to assessment years of municipalities commencing on or after October 1, 1997; P.A. 07-253 added certified competitive video service in Subsecs. (a) and (b) and added Subsec. (d) defining “community antenna television service”; P.A. 17-147 amended Subsecs. (a)(2) and (b)(2) by deleting “, as provided in regulations adopted by the Commissioner of Revenue Services in accordance with the provisions of chapter 54” and adding “the commissioner may adopt in accordance with the provisions of chapter 54” in Subdiv. (2), and made technical changes, effective July 7, 2017.