§ 44-61. Exemption of property leased to charitable, religious or nonprofit organizations.

(a)

Pursuant to the provisions of C.G.S. § 12-81(58), the City of Danbury does hereby exempt any real or personal property leased to a charitable, religious or nonprofit organization, exempt from taxation for federal income tax purposes, provided such property is used exclusively for the purposes of such charitable, religious or nonprofit organization.

(b)

Any such organization may, at any time prior to the payment of the tax or within one (1) year subsequent to the payment thereof, request a certificate of correction from the Tax Assessor removing leased property from the tax list of such organization pursuant to C.G.S. § 12-57. Thereafter, in the event of prior payment of the tax, any such organization may make application, in writing, to the Tax Collector for a refund of said tax pursuant to C.G.S. § 12-129.

(Code 1961, § 18-18; Ord. No. 332, 4-1-1986)