Sec. 12-127. Abatement or refund on proof of exempt status.
Sec. 12-127. Abatement or refund on proof of exempt status. Any person who
has been unable to submit evidence of blindness as required by section 12-92 or of other
claim for exemption as required by section 12-93 may, when he obtains such evidence
satisfactory to the assessors, make application to the collector of taxes, within one year
after he obtains such evidence, for abatement in case the tax has not been paid, or for
refund in case the whole tax has been paid, of such part or the whole of such tax as
represents the exemption. Such abatement or refund may be granted retroactively to
include the assessment day next succeeding the date as of which such person was entitled
to the exemption, but in no case shall any abatement or refund be made for a period
greater than one year.
(June, 1955, S. 1076d.)
Veteran not entitled to refund by virtue of assumption of tax under provisions of Sec. 12-70. 135 C. 228.