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Tax Reimbursement

TAX REIMBURSEMENT:  Tax Exempt Land Trusts


Adopted by the Board of Selectmen at a regular meeting on September 5, 2000

Published in the Manchester Extra on September 14, 2000

Effective Date:  September 29, 2000


Section 1.         The tax exemption authorized by subsection (7) of section 12-81 of the Connecticut General Statutes shall be effective, pursuant to section 12-81b. of the General Statutes, as of the date of acquisitions of property by any land trust previously determined to be tax exempt by the Assessor’s Office pursuant to said section 12-81 and section 12-89, for property on the Grand List of the Town of Bolton to which the exemption applies.


Section 2.         Any tax paid by any prior owner of tax-exempt property for a period of time subsequent to the date of purchase of such property by a tax-exempt organization, and for which period of time such tax-exempt organization, reimbursed said prior owners for a portion of said tax at the time of purchase, shall be refunded to the tax-exempt organization upon proper application.  To receive such a refund, the tax-exempt organization shall file an application within thirty (30) days from the date of purchase of the said property with the Tax Collector.  Such application shall include but not be limited to the amount of refund requested, the date of purchase of property by the tax-exempt organization and a signed copy of the adjustment sheet concerning said purchase, or other pertinent information verifying the amount to be refunded and the method of computation of said sum.  The period for which reimbursement is claimed shall be determined in accordance with adjustments made on the basis of a fiscal year of July 1 to June 30.


Section 3.         If any tax becomes due on any tax-exempt property subsequent to the date when such tax-exempt property was purchased, such tax-exempt organization may, within thirty (30) days of such purchase, file an application to abate taxes to become due on such property for the following fiscal year.  Said application shall be filed with the Assessor and Tax Collector as set forth in sections 12-81(7)(b), 12-87 and 12-89 of the General Statutes and as provided in Section 2 above.


Section 4.         This ordinance shall apply to the Grand List of the Town of Bolton of October 1, 2000 and subsequent years, and any tax-exempt organization which purchased property on this Grand List may, within thirty (30) days of the effective date of this ordinance, file for a reimbursement or abatement of taxes as provided in Sections 2 and 3 hereinabove.


Section 5.         The Tax Assessor of the Town of Bolton shall determine the tax exempt status of an entity or its property as provided by the General Statutes.  Once the entity and the property have been determined to be tax exempt, the Tax Collector shall examine all applications as referred to in this ordinance, certify the amount of refund or abatement to which the applicant is entitled under the provisions of this ordinance; and refer all such applications with recommendations to the Board of Selectmen for its consideration consistent with the provisions of this ordinance.