[Adopted BOS 10-14-2009]
The Town of Cromwell hereby enacts the tax exemption authorized by Connecticut General Statutes § 12-91(c).
A. 
A property tax exemption from the amount of the assessed value is provided for each building used actually and exclusively in farming as defined in Connecticut General Statutes § 1-1 subject to the limitations contained herein.
B. 
The total exemption available to any one taxpayer, including any related corporation or other entity, under this program is limited to $100,000 regardless of the number of eligible buildings, and no taxpayer shall be eligible to receive any additional exemption for any building that might otherwise qualify for the farm building exemption beyond said amount.
C. 
Each individual farmer, group of farmers, partnership, cooperative, joint venture, corporation or other entity, including any parent, subsidiary or affiliate, having any interest in a building eligible for the farm building exemption shall be subject to the limitation stated in Subsection B.
The exemption provided by this article shall not apply to the residence of such farmer.
A. 
Annually, within 30 days after the assessment date, each individual farmer, group of farmers, partnership or corporation shall make written application for the exemption provided for in this article to the Assessor. Said application must include a notarized affidavit certifying that such farmer, individually or as part of a group, partnership or corporation, derived at least $15,000 in gross sales from such farming operation, or incurred at least $15,000 in expenses related to such farming operation, with respect to the most recently completed taxable year of such farmer prior to the commencement of the assessment year for which such application is made, on forms to be prescribed by the Commissioner of Agriculture.
B. 
Failure to file such application in said manner and form within the time limit prescribed shall be considered a waiver of the right to such exemption for the assessment year.
C. 
Any person aggrieved by any action by the Assessor shall have the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the doings of the Assessors or Board of Assessment Appeals.