This article shall be known and may be cited as "An Ordinance
Providing a Property Tax Exemption for Farm Buildings and an Additional
Exemption for Farm Machinery."
This article is enacted pursuant to the provisions of § 12-91(b)
and (c) of the General Statutes, as amended from time to time.
The Town of Canton finds that the preservation of farming and
farmland is vitally important to retaining Canton's rural character
and quality of life, as well as promoting economic and environmental
sustainability. Therefore, pursuant to General Statutes § 12-91(b)
and (c), as amended, the Town of Canton seeks to protect, preserve
and promote the health, welfare and quality of life of its people
by providing a tax exemption for certain farm buildings and additional
farm machinery.