[Adopted 9-4-1984 by Ord. No. 184]
[Amended 12-14-2011]
In accordance with § 12-81b of the
General Statutes, the property tax exemption authorized by § 12-81(7)
to (16), inclusive, of the 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 the prior owner for the period subsequent to said date for
which said organization reimbursed said owner on the transfer of title
to such property, provided that the tax-exempt organization files
a statement of tax exemption and an application for reimbursement
(with an affidavit of payment to the prior owner, if applicable) with
the Tax Assessor prior to the first day of November next following
the date of acquisition, unless the date of acquisition occurred on
or after September 1 of that year, in which case the tax-exempt organization
shall file the statement and application prior to December 1 following
the date of acquisition. The Tax Assessor shall determine if the organization
and the property qualify for tax exemption, and, if exempt, the Tax
Assessor shall so inform the Tax Collector. The Tax Collector shall
then determine the amount of reimbursement and shall notify the Finance
Officer/Treasurer of that amount. The Finance Officer/Treasurer shall
make reimbursement to the tax-exempt organization within one month.
