[Adopted by the Board of Selectmen 10-11-1977 by Ord. No. 16]
Pursuant to Section 12-81(56) of the Connecticut General Statutes, as amended, any building, the construction of which is commenced on or after October 1, 1976, and before October 1, 1991, which is equipped with a solar energy heating or cooling system or any building to which a solar energy heating or cooling system is added on or after October 1, 1976, and before October 1, 1991, to the extent of the amount by which the assessed valuation of such real property equipped with such solar heating or cooling system exceeds the assessed valuation of such real property equipped with the conventional portion of the heating or cooling system, exclusive of any portion of such system related to solar energy, shall be exempt from property taxation, provided that this exemption shall only apply to the first 15 assessment years following construction of such building or addition of any such system to a building.
As used in this article, the following terms shall have the meanings indicated:
SOLAR ENERGY HEATING OR COOLING SYSTEM
Equipment which provides for the collection, transfer, storage and use of incident solar energy for water heating, space heating or cooling which, absent such solar energy system, would require a conventional energy resource such as petroleum products, natural gas or electricity and which meets standards established by regulation by the Secretary of the Office of Policy and Management.
Any person who desires to claim the exemption provided in this article shall file with the Assessor within 30 days following the annual assessment date written application claiming such exemption on a form as prescribed by the Secretary of the Office of Policy and Management. Failure to file such application in said manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.