An organization or institution which qualifies for such property tax exemption will receive such exemption effective as of the date of recording the deed to the property to which the exemption applies or the effective date of this ordinance, whichever later occurs, provided that such organization or institution complies with the other provisions of this ordinance. There shall be no refunds or exemptions for taxes paid on any assessment list prior to the list of October 1, 1976.
If exemption is claimed under Section 12-81(7), (10), (11) or (16), the new owner shall file with the Assessor a report in the form and within the time period required by such subsection. In all cases, an application for exemption shall state what, if any, taxes were paid by the new owner or reimbursed by the new owner to the previous owner.
Within 30 days after such application, and report when required, has been filed with the Assessor, the Assessor shall determine whether or not the property qualifies for exemption. An adverse ruling may be appealed by the new owner to the Board of Tax Review, and from such Board to the Court of Common Pleas, as provided by the General Statutes.
If the Assessor determines that such property is entitled to an exemption, within 45 days after the filing of such request the Assessor shall notify the Tax Collector who shall prorate the tax for the fiscal year in which the deed was recorded from the commencement of the fiscal year to the date of recording, and the amount so determined shall be the tax owing for such fiscal year. The Assessor shall also show such property as tax exempt on any grand list made between the commencement of the fiscal year in which the deed to such property was recorded and the date of recording. The Assessor shall also forward to the Tax Collector a copy of the application for exemption.
If the taxes paid to the Town by the previous owner and by the new owner on the grand list for the fiscal year in which such recording occurred exceed the prorated taxes due for the portion of the fiscal year that the previous owner owned the property, the Tax Collector shall request the Board of Selectmen to refund such excess to the new owner without interest, and the Board of Selectmen shall direct the Town Treasurer to make such refund to the new owner; provided, however, that no such refund shall exceed the amount of taxes paid by the new owner to the Town plus taxes reimbursed by the new owner to the previous owner for the portion of the fiscal year subsequent to the date of recording of the deed. If the taxes paid by the new owner and the previous owner are less than the tax due on the new prorated assessment, the remaining amount owed the Town shall be payable in the same manner as the original tax.
This ordinance shall take effect 15 days after it has been published in a newspaper having a circulation in the Town of Wilton.