[Adopted 1-28-2003]
The Sixth Taxing District, upon approval by its Commissioners,
may provide, in accordance with Public Act 99-272, Section 6, for
an abatement of Sixth Taxing District municipal property taxes including
the City-wide levy of any amount up to $1,000 per fiscal year for
qualifying members of the Rowayton Hose Company No. 1 Inc., also known
as the "Rowayton Volunteer Fire Department."
A qualifying member is herewith defined as a volunteer firefighter
in good standing as determined by the Chief of the Rowayton Volunteer
Fire Department, pursuant to the accountability criteria established
by the Rowayton Volunteer Fire Department (excluding honorary members),
who is a resident of Norwalk and has submitted a written statement,
certified to by the Chief of the Rowayton Volunteer Fire Department,
which includes the name and address of the firefighter, and states
that he/she has served as a volunteer firefighter for the immediately
preceding calendar year, (not including departmental leave, military
service or injury under Workers' Compensation) so as to quality
said member for said abatement for each fiscal year.
The Chief of the Rowayton Volunteer Fire Department shall compile
a list of all qualifying members and submit said list to the Norwalk
Tax Assessor by April 1 of each year.
Any real and/or personal property taxes owed to the Sixth Taxing
District and City-wide levy by such volunteer firefighter shall be
abated up to the amount of $1,000 or the total amount of real and/or
personal property taxes owed to the Sixth Taxing District and City-wide
levy for such fiscal year. The total abatement shall be included in
the Sixth Taxing District levy.
A.
The tax abatement shall be applied first to real property taxes owed
by the qualifying member, or if there is no real property, then to
any other personal property taxes owed by the qualifying member. Failure
to make use of this tax abatement because of Grand List property of
insufficient value shall not be construed so as to create any carry-over
tax abatement credit for use in subsequent fiscal years. This tax
abatement shall terminate at the end of the fiscal year in which a
qualifying member dies. The sale or transfer of any Grand List property
by a qualifying member shall disqualify said property from abatement
application for the remainder of the then fiscal year, on a pro-rata
basis.
B.
The tax abatement under this enabling article shall be applicable
for any real property and/or personal property of a volunteer firefighter
eligible for such abatement whether such property is owned individually,
jointly or as tenant in common with one or more persons.
The Tax Collector of the City shall maintain a record of all
taxes abated in accordance with this article.
This article shall take effect and shall be applicable to taxes
owing beginning with taxes on the Grand List of October 1, 2002.
