Substitute Senate Bill No. 608

Public Act No. 00-130

An Act Concerning A Property Tax Exemption For Certain Organizations Providing Citizenship Classes.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) Any municipality may, by vote of its legislative body or, in a municipality where the legislative body is a town meeting, by vote of the board of selectmen, abate up to one hundred per cent of the property taxes due for any tax year with respect to real or personal property of any nonstock corporation which provides classes on United States citizenship, provided no officer, director or member of such corporation receives, in any year for which such abatement is effective, any pecuniary profit or any distribution of profits from the operations of such corporation, except reasonable compensation for expenses or for services in effecting the purposes of such classes.

Sec. 2. This act shall take effect October 1, 2000, and shall be applicable to assessment years commencing October 1, 2000.

Approved May 26, 2000