(A) Pursuant to Conn. Gen. Stat. § 12-81b, the property tax exemption authorized by any of Conn. Gen. Stat. § 12-81(7) to (16), inclusive, shall be effective as of the date of acquisition of the property to which the exemption applies. When a qualifying organization has paid a tax for a period subsequent to the date of acquisition of the property or when the tax-exempt organization has reimbursed the prior owner for taxes paid by the prior owner for a period subsequent to the date of acquisition of the property, the organization may apply for reimbursement of the payments. The exemption shall be applied to the October 1, 1996 Grand List and all subsequent Grand List years.
(B) The application must be made to the Tax Collector for the city and must be in the form of a written request sent certified mail, return receipt requested, or on any form prescribed by the Tax Collector for the city. With regard to requests relating to the October 1, 1996 Grand List, the application must be made not later than three months following the effective date of this section. With regard to requests relating to the October 1, 1997 Grand List and all subsequent Grand List years, application must be made not later than the first day of October next following the date of acquisition by the qualifying corporation. If the application requests reimbursement for taxes paid by the prior owner for a period subsequent to the date of acquisition for which the qualifying corporation reimbursed the owner on transfer of title to the property, the application must contain all documentation supporting the claim of reimbursement, including copies of checks and/or statements evidencing the amount reimbursed by the qualifying corporation upon transfer of title. Upon application by a qualifying corporation in strict conformity with provisions set forth herein, the Tax Collector for the city is authorized and directed to reimburse the tax exempt organization for all such payments made by it for a period subsequent to the date of acquisition of the property.
(Ord. passed 2-23-1998; Ord. passed 1-13-1999)
Cross-reference:
Local tax-exempt institutions, see § 152.06