Town of Canton, CT
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2022-09-26
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The Code
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Part I: General Administration
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Chapter 40 Finance and Taxation
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Article III Tax-Exempt Organizations
- The Charter
- Ch C Charter
- The Code
- Part I: General Administration
- Ch 1 General Provisions
- Ch 15 Citations
- Ch 26 Elections
- Ch 32 Ethics
- Ch 40 Finance and Taxation
- Ch 40 Art III Tax-Exempt Organizations
- § 40-5 Effective date of exemption; reimbursement.
- Ch 46 Funds
- Ch 82 Library
- Ch 110 Officers and Employees
- Ch 117 Pensions
- Ch 120 Property, Lost and Unclaimed
- Ch 130 Regional Agencies
- Part II: Municipal Agencies
- Ch 145 Planning and Zoning Commission
- Ch 146 (Reserved)
- Ch 147 Zoning Board of Appeals
- Ch 148 Water Pollution Control Authority
- Ch 149 Conservation Commission
- Ch 150 Park and Recreation Commission
- Ch 151 Pension Committee
- Ch 152 Inland Wetlands and Watercourses Agency
- Ch 153 Housing Authority
- Ch 154 Commission on the Aging
- Ch 155 Economic Development Agency
- Ch 156 Permanent Municipal Building Committee
- Ch 157 Youth Services Bureau
- Ch 158 (Reserved)
- Ch 159 (Reserved)
- Ch 160 Juvenile Review Board
- Ch 161 Energy Committee
- Part III: General Legislation
- Ch 175 Alarm Systems
- Ch 179 Alcoholic Beverages
- Ch 185 Animals
- Ch 194 Bazaars and Raffles
- Ch 200 Bingo
- Ch 208 Building Construction
- Ch 225 Cigarettes and Tobacco Products
- Ch 245 Farming
- Ch 248 Fees and Fines
- Ch 254 Firearms
- Ch 268 Historic Districts
- Ch 300 Massage Parlors
- Ch 323 Parks and Recreation Areas
- Ch 328 Peddling and Soliciting
- Ch 362 Signs
- Ch 369 Solid Waste
- Ch 372 Stormwater Management
- Ch 375 Streets and Sidewalks
- Ch 400 Vehicles and Traffic
- Ch 405 Vehicles, Discarded
- Part IV: Land Use Regulations
- Ch 455 Aquifer Protection
- Ch 460 Inland Wetlands and Watercourses
- Ch 465 Subdivision Regulations
- Ch 470 Zoning
- Ch 470APP Zoning Appendix
- Appendix
- Ch A500 Affordable Housing Plan
- Ch A505 Town of Canton Plan of Conservation and Development Strategic and Implementation Plans
- Disposition List
- Ch DL Disposition List
[Adopted 9-4-1984 by Ord. No. 184]
[Amended 12-14-2011]
In accordance with § 12-81b of the
General Statutes, the property tax exemption authorized by § 12-81(7)
to (16), inclusive, of the General Statutes shall be effective as
of the date of acquisition of the property to which the exemption
applies. The tax-exempt organization shall be reimbursed for any tax
paid by the prior owner for the period subsequent to said date for
which said organization reimbursed said owner on the transfer of title
to such property, provided that the tax-exempt organization files
a statement of tax exemption and an application for reimbursement
(with an affidavit of payment to the prior owner, if applicable) with
the Tax Assessor prior to the first day of November next following
the date of acquisition, unless the date of acquisition occurred on
or after September 1 of that year, in which case the tax-exempt organization
shall file the statement and application prior to December 1 following
the date of acquisition. The Tax Assessor shall determine if the organization
and the property qualify for tax exemption, and, if exempt, the Tax
Assessor shall so inform the Tax Collector. The Tax Collector shall
then determine the amount of reimbursement and shall notify the Finance
Officer/Treasurer of that amount. The Finance Officer/Treasurer shall
make reimbursement to the tax-exempt organization within one month.
