[Adopted 11-1-2001 by Ord. No. 2001-1]
In recognition of the benefits provided to the
Town of Hebron and its residents and businesses by the dedicated service
of the Town's Volunteer Fire Department, the Town hereby establishes
a tax abatement program pursuant to General Statutes § 12-81w
for eligible active members of the Hebron Volunteer Fire Department
who are at least 18 years of age, including firefighters, fire support
members, emergency medical personnel and fire police.
A.
A member in good standing of the Hebron Volunteer Fire Department who is liable for property taxes due the Town of Hebron shall be eligible to receive an abatement of municipal property taxes, as described in § 320-25 below, when he or she meets the following criteria:
(1)
The member must volunteer his or her services as a
firefighter, fire support person, emergency medical technician, paramedic
or ambulance driver in the Town of Hebron.
(2)
The member must have completed satisfactory service
for a probationary period by December 31 in each year in order to
be eligible for a tax abatement on the taxes due for that assessment
year as set out in criteria defined by the Hebron Volunteer Fire Department
and approved by the Board of Selectmen.
B.
The criteria for eligibility shall be defined by the
Hebron Volunteer Fire Department and approved by the Board of Selectmen
prior to implementation.[1] Any changes in the criteria shall likewise require Board
of Selectmen approval before implementation. The criteria in effect
from time to time shall be placed on file as a matter of public record
in the office of the Hebron Town Clerk. Such criteria shall include
consideration of combined years of service and participation in emergency
calls, training, committee and Department meetings and such other
duties and activities as designated by the Fire Chief. Consideration
shall also be given to limitations on ability to participate in the
preceding calendar year by reason of injury or sickness arising in
the line of duty or military service as well as such other factors
as may be deemed appropriate. Eligible members shall, in accordance
with such criteria, be certified by March 1 in each year as eligible
members in Category I, II, III, IV, V, VI, VII, VIII, IX or X, qualified
for abatement of taxes due the next following July 1 based upon the
accumulated credit units (points) to which they become entitled.
[1]
Editor's Note: See criteria included at the
end of this chapter.
The categories of eligibility and the pertinent
abatement shall be determined by number of completed years of service
and points accumulated in the preceding calendar year, with abatements
up to $1,000 based upon the member's respective category.
A member who has served a minimum of 20 years
on active duty with the Hebron Volunteer Fire Department and has left
the organization after the effective date of this article, once he
or she has attained the age of 62, shall continue to be or again become
eligible to receive the abatement (in an amount which is the average
of the three years of certification immediately preceding the year
in which the member left the organization) for as long as he or she
owns property subject to taxation in the Town of Hebron. The Fire
Chief shall certify the names of such persons to the Revenue Collector
and Board of Selectmen by March 1 annually.
The Town Manager of the Town of Hebron is delegated
the authority to administer this program and promulgate such forms,
rules and regulations consistent with this article and the applicable
state statutes as may facilitate administration. The Revenue Collector
shall maintain a record of all abatements granted in accordance with
this article and shall report such data to the Board of Selectmen
and Board of Finance as they may from time to time request.
The Board of Selectmen is hereby authorized
to enter into interlocal agreements for the purpose of providing abatement
to volunteers who reside other than in Hebron but who serve in Hebron
and to volunteers who reside in Hebron but serve in other municipalities
based upon principles of reciprocity.
A member aggrieved by the determination by the
Fire Chief not to certify him or her in any year or by the determination
of the Fire Chief as to the category in which such member is certified
may appeal the Fire Chief's determination to the Town Manager by not
later than March 16 in that year. The Town Manager shall hear such
member and the Fire Chief and conduct such other inquiry into the
matter as he deems necessary and shall render his decision affirming
or altering the determination of the Fire Chief by March 31. If the
member continues to be aggrieved, he may, by April 15, appeal the
decision of the Town Manager to the Board of Selectmen, which shall
likewise hear such member and the Fire Chief and receive such other
evidence as may be presented by them and by the Town Manager as may
be relevant. The decision of the Board of Selectmen on such appeal
shall be rendered by May 15 and shall be final.
