Conn. Agencies Regs. § 16a-14-300
These regulations establish the criteria which must be met by cogeneration systems in order to be eligible for a property tax exemption in accordance with the provisions of Subsection (63) of section 12-81 of the General Statutes.
Systems which meet the requirements of the Public Utility Regulatory Policies Act of 1978 (PURPA) and the federal regulations adopted pursuant to this Act in 18CFR 292 shall be deemed qualified cogeneration systems which are eligible for the property tax exemption under Subsection (63) of section 12-81 of the General Statutes. Their purpose is to serve as a guide for assessors to evaluate an application claiming such exemptions, and as such to provide criteria for determining eligibility.
Conn. Agencies Regs. § 16a-14-300