[Adopted ATM 4-12-1978 by Ord. No. 25; amended in its entirety ATM 5-10-2011]
Any active solar energy heating or cooling system added to or constructed in any building is declared to be exempt from Town property taxes to the extent permitted by C.G.S. § 12-81(56), as amended from time to time.
Any passive or hybrid solar energy heating or cooling system added to or constructed in any building is declared to be exempt from Town property taxes to the extent permitted by C.G.S. § 12-81(62), as amended from time to time. Any portion of such a system which is or has been allowed an exemption under § 178-3 above is not eligible for exemption under this section.