§ 44-62. Tax exemptions for certain organizations.

The City of Danbury hereby adopts the provisions of C.G.S. § 12-81b relating to the effective date of tax exemptions for certain organizations. Accordingly, the property tax exemption authorized by C.G.S. § 12-81(7) and (16) shall be effective as of the date of acquisition of the property to which the exemption applies. The tax-exempt organization shall be reimbursed for any tax paid by it for a period subsequent to the date of such acquisition and shall also be reimbursed for any tax paid by the prior owner for a period subsequent to the date of such acquisition for which such tax-exempt organization reimbursed the prior owner upon the transfer of title to such property.

(Code 1961, § 18-20; Ord. No. 357, 10-6-1987)