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.
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.