[Adopted 9-20-2004 by Board of Selectmen]
Pursuant to the authority of Connecticut General Statutes Section 12-91(b), the Town of Guilford hereby provides an additional exemption from property tax for all farm machinery qualified for exemption under Connecticut General Statutes Section 12-91(a) to the extent of an additional assessed value of $100,000. Any such exemption shall be subject to the same limitations as the exemptions provided under Connecticut General Statutes Section 12-91(a) and the application and qualification process provided in Connecticut General Statutes Section 12-91(d).
Pursuant to the authority of Connecticut General Statutes Section 12-91(c), the Town of Guilford hereby provides an exemption from property tax for any building, to the extent of an assessed value of $100,000, used, actually and exclusively in farming, as defined in Connecticut General Statutes Section 1-1. Such exemption shall not apply to any residence of such farmer and shall be subject to the application and qualification process provided in Connecticut General Statutes Section 12-91(d).