Pursuant to Section 12-81b of the Connecticut
General Statutes, the property tax exemption authorized by Subsections
7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17 of Section 12-81 of the
Connecticut General Statutes shall be effective as of the date of
acquisition of the property to which the exemption applies.
In cases where, at the transfer of title of
the property subject to a tax exemption, the tax-exempt organization
pays taxes on said property for a period subsequent to the date of
acquisition, it shall be entitled to be reimbursed for the same upon
submission of proof of said payment to the Tax Assessor. Upon receipt
of said proof, the Tax Assessor shall notify the Tax Collector in
writing of such reimbursement as may be due said tax-exempt organization,
who shall make note of the same on his records. Thereafter, the Treasurer
shall disburse to said tax-exempt organization the amount of said
reimbursement.
In cases where, at the transfer of title of
the property subject to a tax exemption, the tax-exempt organization
reimburses the prior owner of said property for the amount of any
tax paid by said owner for a period subsequent to the date of acquisition
by said tax-exempt organization, it shall be entitled to be reimbursed
for the same, upon submission of proof of said payment to the Tax
Assessor, who shall notify the Tax Collector in writing of such reimbursement
as may be due said tax-exempt organization, who shall make note of
the same on his record. Thereafter the Treasurer shall disburse to
said tax-exempt organization the amount of said reimbursement.
Application for reimbursement under §§
220-2 and
220-3 of this article must be made by said tax-exempt organization within 60 days of the transfer of title of the property subject to exemption.
This article shall only apply to acquisition
occurring after the date of its adoption.