Conn. Gen. Stat. § 12-107a
It is hereby declared (1) that it is in the public interest to encourage the preservation of farm land, forest land, open space land and maritime heritage land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the state's natural resources and to provide for the welfare and happiness of the inhabitants of the state, (2) that it is in the public interest to prevent the forced conversion of farm land, forest land, open space land and maritime heritage land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farm land, forest land, open space land and maritime heritage land, and (3) that the necessity in the public interest of the enactment of the provisions of sections 12-107b to 12-107e, inclusive, 12-107g and 12-504 f is a matter of legislative determination.
Conn. Gen. Stat. § 12-107a
(1963, P.A. 490, S. 1; P.A. 98-157, S. 14 (b), 15; P.A. 05-190, S. 2; P.A. 07-127, S. 3.)
Favorable tax treatment of farm land is intended to prevent its forced conversion to more intensive uses as the result of an assessment based on its market value rather than its current use. 156 Conn. 107. Cited. Id., 440. Purpose of act is to aid conservation and not merely to aid food production alone. 160 Conn. 71. Cited. 168 Conn. 319; Id., 466; 173 C. 328; 174 Conn. 10; 178 Conn. 100; 195 C. 368; 199 Conn. 294; 212 C. 727. Cited. 3 Conn.App. 53. Loam and gravel business defeats purpose set forth in section and land used for "loam farming" does not qualify as farm land. 26 CS 162. Intention of legislature was to grant special tax treatment privileges for land devoted for agricultural use. 28 CS 97. Cited. 34 CS 52.