Sec. 12-94e. Municipal option to grant certain previously waived exemptions.
Sec. 12-94e. Municipal option to grant certain previously waived exemptions.
Whenever any person claiming the exemption from property tax under the provisions
of subdivision (59), (60), (70), (72) or (74) of section 12-81 has failed to file a claim
with the assessor or board of assessors as required in said subdivisions and has further
failed to apply for an extension of time under section 12-81k, the municipality, upon
receipt of a request from such person, may, by vote of its legislative body, grant such
exemption according to criteria established by the municipality, including, but not limited to, allowing for any hardship experienced by the person which may account for the
failure to claim the exemption or to file for an extension of time and whether the exemption would provide a net benefit to economic development in the municipality. No payment in lieu of tax under this chapter shall be made with regard to any property exempted
from tax under this section.
(P.A. 03-269, S. 10.)
History: P.A. 03-269 effective July 9, 2003, and applicable to any assessment year.