The Town of Ellington wishes to foster its heritage
as a farming community and to encourage the same hereby grants an
additional exemption from property tax for farm machinery and equipment
to the extent of an additional assessed value of $100,000 pursuant
to Connecticut General Statutes § 12-91(b), in addition
to the exemption of $100,000 provided under Connecticut General Statutes
§ 12-91(a), for a total possible exemption of $200,000,
and subject to all of the same limitations as provided under Connecticut
General Statutes § 12-91(a) as well as the application and
qualification process provided in Subsection (d) of said statute.