[Adopted 6-22-1982; amended in its entirety 1-10-2012]
Pursuant to C.G.S. § 12-81b, the property tax exemption authorized by any of Subsections (7) to (16), inclusive or (18), (27) or (29) of C.G.S. § 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies. When the tax-exempt 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 said prior owner for a period subsequent to the date of acquisition of the property, the Tax Collector of the Town of West Hartford 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.