(A) Any real property used exclusively for scientific, educational, literary, historical or charitable purposes which is exempt from taxation pursuant to Conn. Gen. Stat. § 12-81(7) shall be exempt from taxation, interest and lien fees as of the date of its acquisition by a tax exempt organization.
(B) If any amount shall have been paid on account of taxes upon real property which is exempt from taxation hereunder, then upon application timely made as set forth in division (C) hereof, the Treasurer of the town is authorized and directed to refund to the tax exempt organization, without interest, the portion of the amount paid by it as represents taxes for the period subsequent to the exemption date and any tax paid by the prior owner for a period subsequent to the date for which the organization reimbursed the owner on the transfer of title to the property.
(C) Application for reimbursement under division (B) above shall be made to the Tax Collector of the town on a form prescribed by the Tax Collector not later than the October 1 next following the date of acquisition by the exempt organization of property for which an exemption is claimed.
(Ord. passed 4-29-1991)