[Res. of 8-14-2000]
(a)
Pursuant to Connecticut General Statutes Section 12-81(58), any real
or personal property leased to a charitable, religious or nonprofit
organization, exempt from taxation for federal income tax purposes,
provided such property is used exclusively for the purposes of such
charitable, religious or nonprofit organization, shall be exempt from
taxation
(b)
Said exemption shall apply to the Tax List of October 1, 2000, and
each Tax List thereafter.
[Res. of 8-14-2000]
(a)
Upon the cessation of any factor serving as a basis for the exemption,
as determined by the Tax Assessor, the property owner shall be liable
for the payment of municipal taxes on that portion of the property
that was exempt from the date of such cessation, including a prorated
share of the taxes for the tax year in which such cessation took place.
Such liability shall attach to the property as a charge thereon.
(b)
The property owner shall, within 10 days of such cessation, notify
the Tax Assessor, in writing, of the cessation of qualification for
the exemption, and in the event of a failure to so notify the Assessor,
such failure shall waive rights of appeal, as per Connecticut General
Statutes Section 12-81a, and shall subject the owner to a 10% surtax.
(c)
Not later than 15 days after receipt by the Assessor of such notice
of cessation or his determination of such cessation, the Assessor
shall add the exempt property, or portion of property exempted, to
the taxable grand list of the Town at its normal full assessment value,
prorated from the date of cessation to the next assessment date and
shall, not later than five days thereafter, notify the property owner
and the Tax Collector of the Town of the assessment so placed upon
the subject property, and the Tax Collector shall proceed in accordance
with General Statutes Section 12-81a(e).
[Res. 8-14-2000]
The application and filing requirements shall be in accordance
with the General Statutes, including, but not limited to, General
Statute Sections 12-89 and 12-89a.
