All properties which shall be acquired by any
organization given a property tax exemption by any of Subsections
(7) to (16), inclusive, of Section 12-81 of the Connecticut General
Statutes shall be exempt from taxation from the date of conveyance
to such organization.
A tax-exempt organization, as defined in Section
12-18(7) to (16) of the Connecticut General Statutes, shall apply
for exemption in writing to the Tax Collector. Such application shall
contain all information that the Tax Collector requires, including
certified copies of instruments of conveyance to the applicant.
The Tax Collector shall provide all the necessary
procedures for reimbursement of the tax-exempt organization for any
tax paid by it for a period subsequent to said conveyance date and
for any tax paid by the prior owner for a period subsequent to said
date for which such organization reimbursed such owner on the transfer
of title to such property.