The individual, corporation, partnership, limited liability
company, unincorporated association, trustee, fiduciary, guardian,
conservator, or other legal entity or any combination thereof in whose
name(s) the title to a taxable interest in real estate stands on the
land records of the City of Norwalk.
Real property within the City of Norwalk which is identified
in the tax records as a parcel of land and/or building, or which constitutes
an individual condominium unit, planned community unit or separately
taxable common element as shown on the records of the City of Norwalk's
Tax Assessor.
Equipment which provides for the collection, transfer, storage
and use of incident solar energy for water heating, space heating,
cooling or generation of electricity, which absent such solar energy
system would require a conventional energy resource, such as petroleum
products, natural gas or electricity.
Authorized. An owner of property located within the City of Norwalk
shall be entitled to an exemption from property tax on a solar energy
system on such property.
Exemption. The extent of the exemption provided is the amount by
which the assessed valuation of such property equipped with such solar
energy system exceeds the assessed valuation of such property equipped
with the conventional portion of the heating or cooling system, exclusive
of any portion of such system related to solar energy.
Term. An owner of property located within the City of Norwalk shall
be entitled to the property tax exemption provided herein for so long
as the solar energy system is equipped and operating on any such property.
Application; time for filing. Application for the exemption must
be filed by the owner of such property within 30 days following the
annual assessment date. The application must be completed on a form
provided by the Tax Assessor's office. Failure to file such application
in said manner and form within the time prescribed shall constitute
a waiver of the right to such exemption for the assessment year.