Town of Branford, CT
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2023-07-26
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The Code
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Part II: General Legislation
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Chapter 220 Taxation
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Article I Tax-Exempt Organizations
- The Charter
- Ch C Charter
- Special Acts
- Ch SA Table of Special Acts
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Academy on the Green Commission
- Ch 4 Accounts and Bills
- Ch 6 Admission of Electors, Board of
- Ch 9 (Reserved)
- Ch 11 Assessor and Board of Assessment Appeals
- Ch 12 Assistant Town Clerks
- Ch 15 Building Inspector
- Ch 16 Community Forest Commission; Trees
- Ch 17 Cosgrove Animal Shelter Commission
- Ch 19 Center Revitalization Review Board
- Ch 21 Joint Conservation and Environmental Commission
- Ch 24 Council of Governments, Regional
- Ch 26 Human Services Board
- Ch 30 Economic Development Commission
- Ch 32 Elderly, Commission on the
- Ch 34 Elections
- Ch 38 Ethics, Code of
- Ch 42 Financial Obligations Review
- Ch 45 First Selectman
- Ch 47 Fiscal Year
- Ch 50 Flood and Erosion Control Board
- Ch 52 Greater New Haven Transit District
- Ch 53 Green Committee
- Ch 54 Justices of the Peace
- Ch 57 Library
- Ch 69 Planning Agency, Regional
- Ch 71 Planning and Zoning Commission; Zoning Board of Appeals
- Ch 73 Property, Sale and Disposition of
- Ch 74 Public Building Commission
- Ch 75 Purchasing
- Ch 78 Recreation, Department of
- Ch 80 Redevelopment Agency
- Ch 82 Resource Recovery Authority
- Ch 83 Retirement
- Ch 86 Salaries and Compensation
- Ch 88 Shellfish Commission
- Ch 89 Signposts
- Ch 91 Social Security
- Ch 92 Stony Creek Architectural Review Board
- Ch 93 Strategic Review Committee
- Ch 94 Tax Collector
- Ch 95 Town Report, Annual
- Ch 99 Veterans' Advisory Committee
- Ch 102 Voting Districts
- Ch 105 Water Commission
- Ch 106 Water Pollution Control Authority
- Ch 109 Wetlands Commission
- Part II: General Legislation
- Ch 111 Adult-Oriented Establishments
- Ch 112 Advertising Materials
- Ch 114 Alarm Devices
- Ch 115 Alcoholic Beverages
- Ch 118 Animals
- Ch 122 Bazaars and Raffles
- Ch 124 Blight Prevention
- Ch 126 Boats and Boating
- Ch 128 Building Construction
- Ch 129 Buildings, Demolition of
- Ch 130 Buildings, Numbering of
- Ch 139 Drainlayers
- Ch 143 (Reserved)
- Ch 154 Fires, Outdoor
- Ch 157 Fire Safety
- Ch 161 Floodplain Management
- Ch 164 Gas and Oil Exploration
- Ch 165 (Reserved)
- Ch 169 Housing, Affordable
- Ch 176 Littering
- Ch 187 Oil- and Fuel-Burning Equipment
- Ch 189 Noise
- Ch 190 Parks, Greens and Recreation Areas
- Ch 193 Peddling and Soliciting
- Ch 196 Penalties and Citations
- Ch 200 Retail Checkout Bags
- Ch 204 Sewers
- Ch 210 Signs
- Ch 213 Solid Waste
- Ch 216 Streets and Sidewalks
- Ch 220 Taxation
- Ch 220 Art I Tax-Exempt Organizations
- § 220-1 Effective date of property tax exemption.
- § 220-2 Reimbursement for overpayment.
- § 220-3 Reimbursement of prior owner.
- § 220-4 Application for reimbursement.
- § 220-5 Applicability.
- Ch 223 Vehicles and Traffic
- Ch 224 Water
- Ch 225 (Reserved)
- Ch 226 Zoning Fees
- Ch 227 Violation Citations
- Part III: Planning and Zoning Regulations
- Ch 228 Subdivision of Land
- Ch 233 Zoning
- Appendix
- Ch A236 Town Meeting Rules
- Ch A237 Special Acts
- Disposition List
- Ch DL Disposition List
[Adopted 12-11-1968, amended in its entirety 6-9-1976]
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.
This article shall only apply to acquisition
occurring after the date of its adoption.
