The Town of Bethlehem hereby adopts the provisions of Connecticut
General Statutes, § 12-91(b), providing an additional exemption
of $100,000 for farm machinery (except motor vehicles), horses or
ponies actually and exclusively used in farming as provided in § 12-91(a),
as amended. The exemption shall be claimed annually by October 31
on the exemption form (M-28) prescribed by the Commissioner of Agriculture,
filed with the Assessor as required by § 12-91(d), as amended.
Any person aggrieved by any action of the Assessor shall have the
same rights and remedies for appeal and relief as provided in § 12-91(d),
as amended.