For purposes of determining the assessment of apartment property as defined in section 12-62r, that is newly created or converted by the Capital Region Development Authority within the capital city economic development district, as defined in section 32-600, the tax assessor shall assess any such property receiving a certificate of occupancy after July 1, 2013, as residential property, as defined in said section 12-62r.
(P.A. 13-184, S. 96.)
History: P.A. 13-184 effective July 1, 2013, and applicable to assessment years commencing on and after October 1, 2013.