The Town of Bethel hereby adopts the provisions
of Section 12-81b of the Connecticut General Statutes relating to
the effective date of tax exemptions for certain organizations. Accordingly,
the property tax exemption authorized by Subsections (7) to (16) inclusive,
of Section 12-81 of the Connecticut General Statutes shall be effective
as of the date of acquisition of the property to which the exemption
applies. The tax-exempt organization shall be reimbursed for any tax
paid by it for a period subsequent to the date of such acquisition
and shall also be reimbursed for any tax paid by the prior owner for
a period subsequent to the date of such acquisition for which such
tax-exempt organization reimbursed the prior owner upon the transfer
of title to such property. This section shall be effective for all
applicable transfers occurring on or after October 1, 1994.