[Adopted by the Board of Selectmen 11-12-1974 by Ord. No.
8[1]]
[1]
Editor's Note: Although originally adopted
by the Board of Selectmen, throughout this article the words "Board
of Selectmen" have been changed to "Town Council" in conformance with
the current Charter of the Town of Tolland.
This article is enacted pursuant to the provisions
of Section 12-81b of the Connecticut General Statutes (Revision of
1958, as amended).
The property tax exemption authorized by any
of Subsections (7) to (16), inclusive, of Section 12-81 of the Connecticut
General Statutes (Revision of 1958, as amended) shall be effective
as of the date of acquisition of the property by the tax exempt organization
to which the exemption applies.
A.
Any tax-exempt organization may apply to the Tax Collector
of the Town of Tolland for reimbursement for any tax paid by it for
a period subsequent to the date of acquisition of such exempt property
and for reimbursement for any tax paid by the prior owner for a period
subsequent to said date for which such organization reimbursed such
owner.
B.
The period subsequent used to prorate the reimbursement
of taxes shall be determined using the Town of Tolland fiscal year.
The amount of the reimbursement of taxes paid to the Town of Tolland
shall be the excess of the total taxes paid for the fiscal year within
which falls the date of acquisition over the amount determined by
multiplying the per diem tax times the number of days from the beginning
of such fiscal year to and including the day immediately prior to
the acquisition date. In no event shall the reimbursement exceed either
the amount of taxes paid by the tax-exempt organization to the Town
of Tolland or the amount of taxes such organization reimbursed a former
owner.
C.
Such application shall be made under oath on a form
provided by the Tax Collector and shall have attached thereto certified
copies of public records, instruments and other evidence necessary
to establish the date of acquisition and the amount of reimbursement.
D.
The Tax Collector may approve or disapprove the application.
In the event that he disapproves the application, he shall notify
the applicant, in writing, of the reasons for disapproval. The Tax
Collector shall transmit the application, together with his action,
to the Town Council within 15 days after receipt.
E.
The Town Council shall approve or disapprove the application
by resolution, specifying the amount allowed, if any. If an amount
is allowed, the resolution shall state how it is to be appropriated
and may provide that payment be deferred until the following fiscal
year.
This article shall apply only to acquisition
dates after December 2, 1974.
