Conn. Gen. Stat. § 22a-270a
Any real or personal property leased by the MIRA Dissolution Authority in connection with the operation of a project under the provisions of this chapter which would otherwise be subject to taxation under chapter 203 shall be exempt from the assessment of property taxes permitted and required under said chapter if such real or personal property is the subject of an agreement between said authority or the lessee of such project and the municipality in which such project is located to make payments in lieu of taxes with respect to such property. Any lessee or operator of such project from said authority who has made any payment in lieu of taxes due under such agreement shall not be required to make any payment of taxes on which a payment in lieu thereof has been made to the municipality.
Conn. Gen. Stat. § 22a-270a
(P.A. 82-410, S. 3, 4; P.A. 14-94 , S. 1 .)