# Conn. Gen. Stat. § 12-40: Sec. 12-40. Notice requiring declaration of personal property

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40

## Section

- **Citation:** Conn. Gen. Stat. § 12-40
- **Heading:** Sec. 12-40. Notice requiring declaration of personal property
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 203 / Section 12-40

## Text

Personal property in hands of executors, administrators or trustees. 30 C. 402; 38 C. 443. Same in hands of receivers of insolvent corporations. 61 C. 112; 82 C. 411. Obligation to bring in list is personal to each taxpayer. 81 C. 644. Commencement of condemnation proceedings to take property no excuse for failure to file list. 88 C. 76. Cited. 147 C. 308; 210 C. 233; 240 C. 422.

## Nearby sections

- [Conn. Gen. Stat. § 12-40 Sec. 12-40. Notice requiring declaration of personal property.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40.md)
- [Conn. Gen. Stat. § 12-40a Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40a.md)
- [Conn. Gen. Stat. § 12-41 Sec. 12-41. Filing of declaration.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-41.md)
- [Conn. Gen. Stat. § 12-42 Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-42.md)
- [Conn. Gen. Stat. § 12-43 Sec. 12-43. Property of nonresidents.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-43.md)
- [Conn. Gen. Stat. § 12-45 Sec. 12-45. Return to assessors of personalty in trust.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-45.md)
- [Conn. Gen. Stat. § 12-47 Sec. 12-47. Listing of estates of insolvent debtors and decedents.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-47.md)
- [Conn. Gen. Stat. § 12-48 Sec. 12-48. Tenant for life or years to list property.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-48.md)
- [Conn. Gen. Stat. § 12-49 Sec. 12-49. Lists to be verified.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-49.md)
- [Conn. Gen. Stat. § 12-53 Sec. 12-53. Addition of omitted property. Audits. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-53.md)
- [Conn. Gen. Stat. § 12-53a Sec. 12-53a. Assessment and taxation of new real estate construction.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-53a.md)
- [Conn. Gen. Stat. § 12-55 Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-55.md)
- [Conn. Gen. Stat. § 12-57 Sec. 12-57. Certificates of correction. Application for refund.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-57.md)
- [Conn. Gen. Stat. § 12-57a Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-57a.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40. Check the current official text before relying on it. Not legal advice.