Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officers or firefighters.

      Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officers or firefighters. The legislative body of any municipality may establish, by ordinance, a program to abate all or a portion of the property taxes due with respect to real property owned and occupied as the principal residence of the surviving spouse of a police officer or firefighter who dies while in the performance of such officer's or firefighter's duties.

      (P.A. 00-215, S. 10, 11.)

      History: P.A. 00-215 effective June 1, 2000.