Connecticut § 12-81b - Establishment by ordinance of effective date for exemption of property acquired by certain institutions.
Full text of Connecticut Connecticut General Statutes § 12-81b — Establishment by ordinance of effective date for exemption of property acquired by certain institutions., with citation guidance and answers to common questions.
§ 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.
Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions. 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.
(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.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-81b
What does Connecticut General Statutes § 12-81b cover?
Section 12-81b ("Establishment by ordinance of effective date for exemption of property acquired by certain institutions.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-81b?
A common citation format is "Connecticut General Statutes § 12-81b" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-81b apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.