[Ord. of 4-28-1978]
The Town of New Milford hereby authorizes the property tax exemption for solar energy heating or cooling systems as set forth in Section 12-81(56) of the Connecticut General Statutes, as may from time to time be amended.
[Ord. of 4-28-1978]
As used in this Article, the following terms shall have the meanings indicated:
Solar energy heating or cooling system
means equipment which provides for the collection, transfer, storage and use of incident solar energy for water heating, space heating or cooling which in the absence of such solar energy system would require a conventional energy resource, and which meets standards established by regulation by the Commission of Planning and Energy Policy of the State of Connecticut.
[Ord. of 4-28-1978]
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, shall be exempt from property tax to the extent of the amount by which the assessed valuation of such real property equipped with solar heating or cooling systems 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. This exemption shall apply only to the first 15 assessment years following construction of such building or addition of any such system to a building.
[Ord. of 4-28-1978]
Any person who desires to claim such exemption shall file with the Board of Assessors, within 30 days following the annual assessment date, written application on a form prescribed by the Tax Commissioner. Failure to file in said manner and within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.