[Adopted BOS 9-9-1980]
Pursuant to Section 12-81(57) of the Connecticut General Statutes,[1] any solar energy generating system installed for the generation of energy for private residential use, provided that such installation occurs on or after October 1, 1977, and before October 1, 1991, shall be exempt from taxation to the extent of the amount by which the assessed valuation of such real property equipped with such solar energy generating system exceeds the assessed valuation of such real property equipped with a conventional system, exclusive of any portion of such system related to such solar system. This exemption shall only be applicable in the first 15 assessment years following the installation of such system.
[1]
Editor's Note: See now C.G.S. § 12-81, Subdivision (56), Active solar energy heating or cooling systems.
As used in this article, the following terms shall have the meanings indicated:
SOLAR ENERGY GENERATING SYSTEM
Equipment which is designed, operated and installed as a system at any private residential location, which utilizes solar energy to replace oil, gas or electricity for consumption at such location and which meets standards established by regulation by the Secretary of the Office of Policy and Management.
Any person who desires to claim the exemption provided in this article shall file with the Assessor in the Town of Cromwell, within 30 days following the annual assessment date, written application claiming such exemption on a form as prescribed by the Commissioner of Revenue Services. Failure to file such application in said manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for the assessment year.