Connecticut § 12-81b Establishment by ordinance of effective date for exemption of property acquired by certain institutions.

Connecticut Statutes

§ 12-81b — Establishment by ordinance of effective date for exemption of property acquired by certain institutions.

Connecticut § 12-81b

Title 12Taxation

Ch. 203Property Tax Assessment

This text of Connecticut § 12-81b (Establishment by ordinance of effective date for exemption of property acquired by certain institutions.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-81b (2026).

Text

Any municipality may, by ordinance, provide that the property tax exemption authorized by any of subdivisions (7) to (16), inclusive, (18), (27) and (29) of section 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies and shall, in such ordinance, provide procedure for reimbursement of the tax-exempt organization for 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.

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Any municipality may, by ordinance, provide that the property tax exemption authorized by any of subdivisions (7) to (16), inclusive, (18), (27) and (29) of section 12-81 shall be effective as of the date of acquisition of the property to which the exemption applies and shall, in such ordinance, provide procedure for reimbursement of the tax-exempt organization for 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.

Legislative History

(1967, P.A. 311; P.A. 08-185, S. 11.) History: P.A. 08-185 added Sec. 12-81 (18), (27) and (29) to list of property tax exemptions for which municipality may set effective date, effective June 12, 2008, and applicable to assessment years commencing on or after October 1, 2007. Interpretation of when exemption provided for in statute takes effect with discussion of parameters of exemption. 67 CA 505.