General Assembly Proposed Bill No. 5103 January Session, 2013 LCO No. 342 Referred to Committee on PLANNING AND DEVELOPMENT Introduced by: REP. DAVIS C., 57th Dist. General Assembly Proposed Bill No. 5103 January Session, 2013 LCO No. 342 Referred to Committee on PLANNING AND DEVELOPMENT Introduced by: REP. DAVIS C., 57th Dist. AN ACT CONCERNING THE PROPERTY TAXATION OF ALL-TERRAIN VEHICLES. Be it enacted by the Senate and House of Representatives in General Assembly convened: That chapter 203 of the general statutes be amended to exempt all-terrain vehicles from property tax when the taxing municipality does not provide an area to operate all-terrain vehicles within the municipality. Statement of Purpose: To exempt ATVs from property tax under certain situations.