Town of Marlborough, CT Article III Exemption for Property Used for Scientific, Educational, Literary, Historic or Charitable Purposes

[Adopted effective 6-1999 (§ A.18 of the Town Code)]

§ 315-5 Effective date of exemption.

Any property tax exemption authorized by C.G.S. § 12-81(7), as amended from time to time, shall be effective as of the date of acquisition of the property to which the exemption applies.[1]

[1] Editor's Note: C.G.S. § 12-81(7) has been revised to also apply to open space land preservation

§ 315-6 Procedure for reimbursement of taxes paid.

In the event § 315-5 applies to any tax-exempt organization, the organization shall follow the following procedure to obtain reimbursement of any tax paid by it for a period subsequent to the date of acquisition of the property to which the exemption applies or any tax paid by the prior owner of the property to which the exemption applies for a period subsequent to the acquisition date and for which the organization reimbursed such owner upon transfer of title of such property:

A. The organization shall request any such reimbursement by submitting a written request to the Tax Collector and the Board of Selectmen within six months of the acquisition date of the property.

B. Any such written request shall be accompanied by written evidence that the organization paid or reimbursed the prior owner for taxes for a period subsequent to the acquisition date of the property, including evidence of the date(s) and amount(s) of any such payment(s).

C. The organization shall provide such further written documentation as may be reasonable requested by the Tax Collector or the Board of Selectmen to process the request.