# Conn. Gen. Stat. § 12-45: Sec. 12-45. Return to assessors of personalty in trust

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-45

## Section

- **Citation:** Conn. Gen. Stat. § 12-45
- **Heading:** Sec. 12-45. Return to assessors of personalty in trust
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 203 / Section 12-45

## Text

Executor or administrator, during settlement of estate, not a trustee under statute. 38 C. 443. Nor insurance company as to “safety fund” belonging to it subject to trust for certificate holders. 61 C. 89. Section applies to investments in permanent form from which income is sought to be derived. Id., 112, 125. Applied to receivership. 82 C. 411.

## 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_S12-45. Check the current official text before relying on it. Not legal advice.