[Adopted 3-10-1999, effective 3-19-1999]
The Town of New Canaan hereby adopts the provisions
of Section 12-81b of the Connecticut General Statutes (revised to
January 1, 1997), as the same may be renumbered or amended from time
to time, relating to the effective date of tax exemptions for certain
organizations. Accordingly, the property tax exemption authorized
by Subsections (7) to (16), inclusive, 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.
When any exempt organization as defined by § 12-81(7)
to (16) of the Connecticut General Statutes receives by purchase,
conveyance, gift or otherwise any property that would be exempt from
property taxation under Subdivisions (7) to (16), inclusive, of § 12-81,
the exempt organization shall notify the Tax Collector of the receipt
of such property. The notice shall contain all information that the
Tax Collector requires, including certified copies of instruments
of conveyance to the recipient. Upon such notification, the tax collector
shall declare such property exempt for said taxation effective on
the date of acquisition, and shall not levy any property tax against
the exempt organization for such property.
The tax exempt organization shall be reimbursed,
without interest, for any tax paid by it for a period subsequent to
the date of such acquisition and shall also be reimbursed, without
interest, for any tax paid by the prior owner for a period subsequent
to the date of such acquisition for which such tax exempt organization
reimbursed the prior owner upon the transfer of title to such property.
The right of reimbursement shall be available for taxes becoming due
and payable on or after January 1, 1997, but the right of reimbursement
shall not apply to taxes that are paid in arrears for any period prior
to the date of acquisition.
