All land and any improvement thereon acquired by the Harwinton Land Conservation Trust, Inc., shall, if qualified for exemption pursuant to Connecticut General Statutes Revised to January 1, 1989, § 12-81(7), as amended, be entitled to such exemption as of the date of recording of the transfer of title, provided that application for such exemption is made to, and approved by, the Board of Assessors within 30 days thereafter.
[Adopted 5-30-1989 by Ord. No. 78, effective 6-25-1989]
Any and all property taxes paid or next due and owing with respect to any property by the Harwinton Land Conservation Trust, Inc., or the prior owner(s) of record on the grand list for the assessment year next preceding the date of conveyance shall be adjusted as of the date of recording and refunded as to payment made or abated as to payments next due and owing after the transfer of title.
Any lands acquired by the Harwinton Land Trust, Inc., after October 1, 1988, and before October 1, 1989, shall qualify for this exemption if application is made to, and approved by, the Board of Assessors within 30 days of the effective date of this article.
This article is adopted pursuant to Connecticut General Statutes Revised to January 1, 1989, § 12-81b, as amended, and shall take effect 15 days after publication in a newspaper having circulation in the Town of Harwinton.