[Adopted 4-16-1968; amended
in its entirety 2-28-1977 (Ch.
10, § 10-3, of the Town Code)]
[Amended 5-21-2018]
The property tax exemption authorized by any of Subsections
(7) to (16), inclusive, (18), (27) and (29) of C.G.S. § 12-81
shall be effective as of the date of acquisition of the property to
which the exemption applies, and any such tax-exempt organization
shall be reimbursed for any tax paid by it for a period subsequent
to said date of acquisition and for any tax paid by the prior owner
for a period subsequent to said date for which such organization reimbursed
such owner on the transfer of title to such property. Such application
for reimbursement shall be made within one year from the date of payment
of such tax and shall contain a recital of the facts and shall state
the amount of the refund requested. Said application shall be filed
with the Tax Collector who, after examination of the application,
shall refer the same with his or her recommendations thereon to the
Board of Selectmen and shall certify to the amount of refund, if any,
to which the applicant is entitled. Upon receipt of such application
and certification, the Selectmen shall draw an order upon the Treasurer
in favor of such applicant for the amount of refund so certified.
Any action taken by the Selectmen shall be a matter of record, and
the Tax Collector shall be notified in writing of such action. Upon
receipt of notice of such action, the Tax Collector shall make in
his or her rate book a notation which will date, describe and identify
any such transaction. The Tax Collector shall, at the end of each
fiscal year, prepare a statement showing the amount of each such refund,
to whom made and the reason therefor, which statement shall be published
in the annual report of the Town.
The Town hereby authorizes the property tax exemption for solar
energy heating or cooling systems set forth in C.G.S. § 12-81(56)(a),
(b) and (c), as the same may from time to time be amended.
