[Adopted 7-20-1977]
Pursuant to Section 12-81b of the Connecticut
General Statutes, as amended, the Town of Wilton hereby grants the
property tax exemption authorized by Subsections (7) to (16), inclusive,
of Section 12-81 of the Connecticut General Statutes.
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.
