[Adopted 10-7-2002, effective 11-2-2002]
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.