Conn. Gen. Stat. § 12-77
Sec. 12-77. Taxation of water power.
Purpose of statute; meaning of words “used by its owner”. 80 C. 488. A dam and transmission line of a hydroelectric company are taxable where the power plant is. 101 C. 393. Cited. 137 C. 683.
Cited. 6 CS 505.