[Adopted 3-9-1983, effective 3-29-1983]
This article is adopted pursuant to the provisions
of C.G.S. § 12-81b, as amended.
The property tax exemptions authorized by Subsections
(7) through (16), inclusive, of C.G.S. § 12-81 shall be
effective as of the date of acquisition of the property to which the
exemption applies, and the provisions of this article shall apply
to all such properties acquired by tax-exempt organizations subsequent
to September 30, 1981.
Any tax-exempt organization eligible under this
article shall file an application with the Board of Selectmen for
the appropriate abatement and reimbursement for any tax paid by it
for a period subsequent to the date of acquisition and for any tax
paid by the prior owner for a period subsequent to said date for which
such organization reimbursed such owner on the transfer of title to
such property, which reimbursement shall be based on an adjustment
on a fiscal-year basis. In the event taxes have not been paid for
a payment period subsequent to the date of adjustment, such taxes
shall be abated upon appropriate application; the Board of Selectmen
shall authorize the appropriate refund or abatement of taxes and shall
give notice of such action to the Tax Collector.
Such tax-exempt organization shall place the
deed or other instrument by which such property was conveyed on the
Haddam Land Records within 10 days after such instrument is delivered
to it, in which event said organization shall be entitled to the benefits
of this article from the date of acquisition of the property. If such
tax-exempt organization fails so to record the deed or instrument,
it shall be entitled to the benefits of this article only from the
date on which such deed or other instrument shall have been recorded
on the land records.
