[Adopted 9-27-2004, effective 10-22-2004]
This article shall be known and may be cited
as the "Exemption of Property Leased to Charitable, Religious or Nonprofit
Organizations Ordinance."
This article is enacted pursuant to the provisions
of Connecticut General Statutes § 12-81(58), as amended.
This article is designed to implement the provisions
of Connecticut General Statutes § 12-81(58), as it may be
amended from time to time, to allow the Town to exempt from local
taxation certain real and personal property that is leased by a charitable,
religious or nonprofit organization from another charitable, religious
or nonprofit organization and is used exclusively for the purposes
of the lessee charitable, religious or nonprofit organization.
Pursuant to the provisions of Section 12-81(58)
of the Connecticut General Statutes, the Town of Mansfield does hereby
exempt any real or personal property leased by a charitable, religious
or nonprofit organization to another charitable, religious or nonprofit
organization, provided that the lessor is, as determined by the Assessor,
exempt from local taxation as of the date of the applicable tax list;
the lessee is, as determined by the Assessor, exempt from local taxation
as of the date of the applicable tax list; and the leased property
is used exclusively for the purposes of the lessee. Said exemption
shall apply to the tax list of October 1, 2004, and to each tax list
thereafter.
On a quadrennial basis in accordance with the
Assessor's schedule, any charitable, religious or nonprofit organization
leasing property from another charitable, religious or nonprofit organization,
shall submit evidence in a form prescribed by the Assessor demonstrating
that the lessee organization is, as determined by the Assessor, exempt
from local taxation as of the date of the applicable tax list and
that the leased property is used exclusively for the purposes of such
charitable, religious or nonprofit organization.
Pursuant to Connecticut General Statutes § 12-57,
any charitable, religious or nonprofit organization may at any time
prior to the payment of the tax or within one year subsequent to the
payment thereof, request a certificate of correction from the Assessor
to remove certain leased property from the tax list of the municipality.
Thereafter, in the event of prior payment of the tax, any charitable,
religious or nonprofit organization may make application, in writing,
to the Collector of Revenue for a refund of said tax pursuant to Section
12-129 of the Connecticut General Statutes. Any such charitable, religious
or nonprofit organization requesting a certificate of correction must
submit evidence in a form prescribed by the Assessor demonstrating
that the organization is, as determined by the Assessor, exempt from
local taxation as of the date of the applicable tax list and that
the leased property is used exclusively for the purposes of such charitable,
religious or nonprofit organization.
Whenever used, the singular number shall include
the plural, and the use of the plural the singular.
