Sec. 26-250. Taxation of town ground.
Sec. 26-250. Taxation of town ground. All shellfish grounds lying within the
waters of this state and not exclusively within state jurisdiction shall be taxed in the
same manner in all respects as real estate in the several towns within the meridian lines
of which such shellfish grounds are situated, and no other tax or rental shall be laid or
collected on such grounds or the franchise of any person therein.
(1949 Rev., S. 5085.)
Cited. 112 C. 214. See note to Sec. 26-249.