§ 19-39. Property subject to tax exemption; liability of owner.

(a) 

Upon the cessation of any factor serving as a basis for the exemption, as determined by the Tax Assessor, the property owner shall be liable for the payment of municipal taxes on that portion of the property that was exempt from the date of such cessation, including a prorated share of the taxes for the tax year in which such cessation took place. Such liability shall attach to the property as a charge thereon.

(b) 

The property owner shall, within 10 days of such cessation, notify the Tax Assessor, in writing, of the cessation of qualification for the exemption, and in the event of a failure to so notify the Assessor, such failure shall waive rights of appeal, as per Connecticut General Statutes Section 12-81a, and shall subject the owner to a 10% surtax.

(c) 

Not later than 15 days after receipt by the Assessor of such notice of cessation or his determination of such cessation, the Assessor shall add the exempt property, or portion of property exempted, to the taxable grand list of the Town at its normal full assessment value, prorated from the date of cessation to the next assessment date and shall, not later than five days thereafter, notify the property owner and the Tax Collector of the Town of the assessment so placed upon the subject property, and the Tax Collector shall proceed in accordance with General Statutes Section 12-81a(e).

Res. of 8-14-2000