[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.
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.
