§ 15-1. Property tax exemption for tax-exempt organizations.

(a)

Any property tax exemption permitted by subsections 7 through 16, inclusive, of section 12-81 of the general statutes shall apply to property of such tax-exempt organization as of the date of acquisition, or in the case of property purchased prior to the effective date hereof, such exemption shall apply to the property as of the effective date hereof.

(b)

If the tax-exempt organization is required at the time of acquisition of the property to reimburse the vendor for any tax liability, covering a period subsequent to the date of purchase, the tax-exempt organization shall be reimbursed therefor by the city, upon filing by the tax-exempt organization of an application for reimbursement. The application shall be filed with the city clerk. In the application there shall be stated, under oath, the amount of the reimbursement.

(Comp. Ords. 1975, § 7.2)