A.
Any building in the Town of Fairfield, the construction of which is commenced on or after October 1, 1976, which is equipped with an active solar heating or cooling system, or any building to which a solar energy heating or cooling system is added on or after October 1, 1976, to the extent of the amount by which the assessed valuation of such real property equipped with such solar heating and 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 taxation, provided that this exemption shall only apply to the first 15 assessment years following the construction of such building or the addition of such system to a building.
B.
As used in this section, "solar energy heating or cooling system" means equipment which:
(1)
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 source such as petroleum products, natural gas or electricity;
(2)
Employs mechanical means such as fans or pumps to transfer energy; and
C.
Any person who desires to claim the exemption provided in this section for any assessment year shall file with the Assessor, on or before November 1 in such assessment year, a written application claiming such exemption on a form prescribed by the Assessor. 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. Such application shall not be required for any assessment year following that for which the initial application is filed, provided that, if such solar energy heating or cooling system is altered in a manner which would require a building permit, such alteration shall be deemed a waiver of the right to such exemption until a new application, applicable with respect to such altered system, is filed and the right to such exemption is established as required initially.