[Adopted 9-5-2002]
The provisions of C.G.S. § 12-81w are hereby adopted, and are set forth in §§ 290-9, 290-10, 290-11, 290-12 and 290-13.
As used in this article, the following terms shall have the meanings indicated:
ACTIVE
Certified by the Chief of the East Haddam Volunteer Fire Department, LLC (hereinafter "the Fire Department"), or by the Chief of the East Haddam Volunteer Ambulance Association (hereinafter "the Ambulance"), on or before the certification date, as eligible for tax exemption under this article.
CERTIFICATION DATE
March 15 of the assessment year commencing October 1, 2001, and each assessment year thereafter.
ELIGIBLE RESIDENT
Each resident of the Town of East Haddam who volunteers his or her services:
A. 
As an active fire fighter for the Fire Department;
B. 
As an active emergency medical technician, paramedic or ambulance driver for the Ambulance; or
C. 
As the volunteer Director of Civil Preparedness.
INCENTIVE
The reallocation of property tax burden among taxpayers described in § 290-11 below.
Each eligible resident shall be entitled to an exemption applicable to the assessed value of real or personal property owned by said eligible resident up to an amount equal to the quotient of $1,000,000 divided by the mil rate, in effect at the time of assessment, expressed as a whole number of dollars per $1,000 of assessed value.
The incentive shall be subject to the following limitations: residents who are eligible residents under one or more of Subsection A, B or C under the definition of "eligible residents” in § 290-9 shall be entitled to one incentive only.
A. 
The Chief of the Fire Department and the Chief of the Ambulance shall, on or before the certification date:
(1) 
Submit original certifications to the Tax Collector for the Town of East Haddam; and
(2) 
Forward a copy of certifications to:
(a) 
The Board of Finance;
(b) 
The Office of the First Selectman;
(c) 
The Office of the Tax Assessor;
(d) 
The Board of Fire Commissioners;
(e) 
The Fire Department; and
(f) 
The Ambulance.
B. 
The Assessor for the Town of East Haddam shall determine the amount of tax exemption to be applied to the assessments of each eligible resident on the certification list, and shall apply same by certificate of correction.
All members of the Fire Department and the Ambulance shall be eligible for the benefit under this article so long as they meet the criteria for attendance at emergency responses, training and drills for yearly credit toward the respective pension plans of the Fire Department and the Ambulance.
The incentive shall not constitute compensation within the meaning of the provisions of § 84-2G of Chapter 84, Article II, Volunteer Fire Pension Plan (Adopted, Town Meeting, December 13, 1990; Published, Middletown Press, December 4, 1990), nor shall it be deemed to impact the Ambulance pension plan.
The Fire Department and the Ambulance Association shall, on an annual basis, submit a report to the Board of Selectmen describing recruitment efforts, the number of volunteers in active service, and the number who presently qualify and will qualify for this tax incentive program in the future.