[Adopted 2-14-2005 by Ord. No. 05-02]
Pursuant to § 12-81(7) of the Connecticut
General Statutes, any property used for scientific, educational, literary,
historical or charitable purposes shall be exempt from taxation when
the property is used exclusively for carrying out one or more of the
above purposes, provided that:
In order to qualify for reimbursement, the qualifying
organization must demonstrate that:
A.
It is a qualifying organization;
B.
The property was exempt for some portion of the time
for which taxes were paid; and
C.
It paid such taxes either directly to the Town of
Stratford, or indirectly paid taxes by reimbursing the previous owner
for such taxes upon the closing of title to such property. Said application
for reimbursement must be made to the Assessor of the Town of Stratford
on a form prescribed by the Assessor not later than six months from
the date of payment for which such reimbursement is sought.
If any amount shall have been paid on account
of taxes upon real or personal property which is exempt pursuant to
C.G.S. § 12-81(7), then upon application timely made as
set forth above, the Tax Collector of the Town of Stratford is authorized
and directed to refund to the qualifying organization, without interest,
such portion of said amount as is allocated to the time period for
which such property was exempt.
