The exemptions authorized by Subsections (7),
(8), (9), (10), (11), (12), (13), (14), (15), and (16) of § 12-81
of the Connecticut General Statutes, as amended, shall be effective
as of the date of acquisition of property on the Grand List of the
Town of East Hampton to which the exemption applied.
The East Hampton Collector of Revenue, upon
proper application being made and approved in accordance with this
article, shall reimburse the tax-exempt organization for any tax paid
by it for a period subsequent to the date of acquisition of the property
to which the exemption applies or for any tax paid by the prior owner
of such property for a period subsequent to such acquisition date
for which such tax-exempt organization reimbursed such prior owner
on the transfer of title to such property.
In order to qualify for reimbursement pursuant to §
278-2 hereof, the tax-exempt organization must make application on forms to be furnished by the Tax Assessor, together with such documentary proof of date of acquisition, tax adjustment and other material facts as may be required by the Tax Assessor and the East Hampton Town Council in order to consider and approve such application.
This article shall apply to the Grand List of
the Town of East Hampton of October 1, 1975, and subsequent years.
This article is adopted pursuant to § 12-81b
of the Connecticut General Statutes, as amended.