Pursuant to C.G.S. § 12-81b, the property
tax exemption authorized by any of Subsections (7) to (16), inclusive
or (18), (27) or (29) of C.G.S. § 12-81 shall be effective
as of the date of acquisition of the property to which the exemption
applies. When the tax-exempt organization has paid a tax for a period
subsequent to the date of acquisition of the property or when the
tax-exempt organization has reimbursed the prior owner for taxes paid
by said prior owner for a period subsequent to the date of acquisition
of the property, the Tax Collector of the Town of West Hartford is
authorized and directed to reimburse the tax-exempt organization for
all such payments made by it for a period subsequent to the date of
acquisition of the property.