Any property tax exemption authorized by C.G.S. § 12-81(7)
to (16), inclusive, shall be effective as of the date of acquisition
of the property to which the exemption applies.
The Tax Collector is authorized to reimburse the tax-exempt
organization which qualifies under the above statute for any taxes
paid after the acquisition of the property, including taxes the tax-exempt
organization reimbursed the prior owner for taxes owed after the date
of acquisition.