§ 36.50. EXEMPTION OF PROPERTY ACQUIRED BY RELIGIOUS ORGANIZATIONS.
Latest version.
(A) Exemption. Any religious organization entitled to an exemption from property tax, as provided under Conn. Gen. Stat., § 12-81(14) and (15) shall be entitled to have its exemption effective as of the date of the acquisition of the property to which the exemption applies. Said organization shall be entitled to a reimbursement of any tax paid by it for a period subsequent to said date and for any tax paid by the prior owner for a period subsequent to said date for which such organization reimbursed such owner on the transfer of title to such property.
(B) Procedure.
(1) Applications for exemptions shall be filed with the Assessor on a form prepared for that purpose by the town's Assessor. Each application shall include a copy of the organization's letter of determination of exemption by the Internal Revenue Service for federal income tax. The Assessor may require further documentation verifying that the property has been used exclusively for its exempt tax purposes.
(2) The tax exemptions shall expire when the property is sold or no longer used exclusively for tax-exempt purposes.
(3) Any religious organization submitting a claim for the reimbursement of any tax paid by it or for any tax paid by the prior owner for which the organization reimbursed the owner on the transfer of title to the property, shall file an application, on a form prepared for that purpose by the town's Tax Collector.
(C) This section shall be applicable with respect to the assessment year which commenced on October 1, 2001.
