{"data":{"id":"us-ct/conn.-gen.-stat.-12-81b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-81b","heading":"Establishment by ordinance of effective date for exemption of property acquired by certain institutions.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 203*. PROPERTY TAX ASSESSMENT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-81b","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"fc98b3a15cb7c69cadc18cc0423377ac5d937f68a5acabc86429ee4713da4ba2","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-81a","next":"us-ct/conn.-gen.-stat.-12-81c"},"notice":"GroundRules: Original legal text. Not legal advice."}