[Adopted 8-22-1977 by the Board of Selectmen; amended in its entirety 9-17-2001]
A. 
Any real property acquired by an organization organized and existing for the purpose of acquiring land and holding the same in perpetuity for purposes of conservation or environmental protection and protecting said land from development, which organization is exempt from taxation under Section 12-81 of the Connecticut General Statutes, shall be exempt from taxation as of the date of its acquisition.
B. 
In addition to the real property described in Subsection A, any other property eligible for tax exemption under Subdivisions (7) through (16), inclusive, of Section 12-81 of the Connecticut General Statutes, shall be exempt from taxation as of the date of its exemption.
If any amount shall have been paid on account of taxes upon property which is exempt from taxation hereunder, then upon application timely made as set forth in § 247-5 hereof, the Treasurer of the Town is authorized and directed to refund the exempt organization, without interest, such portion of said amount as represents taxes for the period subsequent to the exemption date.
Application for reimbursement under § 247-4 of this article shall be made to the Tax Collector of the Town on a form prescribed by the Tax Collector not later than the first day of October next following the date of acquisition by the tax exempt organization of property for which an exemption is claimed.
A. 
As to property covered by § 247-3A of this Code, this article shall apply to properties acquired by an exempt organization on or after October 1, 1976.
B. 
As to property covered by § 247-3B of this Code, this article shall apply to exempt properties acquired on or after December 1, 2000.