This chapter is adopted pursuant to C.G.S. § 12-81w, Revised to 2003.
[HISTORY: Adopted by the Special Town Meeting of the Town of Norfolk 5-6-2004. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 140.
As used in this chapter, these terms shall be defined as follows:
A member in good standing certified by the Chief of the Norfolk Volunteer Fire Department, Inc., or the Chief of the Norfolk Lions Club Ambulance, as to members of their respective organizations, or on or before the certification date as eligible for incentives under this chapter.
February 1 of each year commencing February 1, 2004, and each fiscal year thereafter.
Each individual who volunteers his or her services as an active fire fighter, fire police, emergency medical technician, first responder or ambulance driver of the Norfolk Volunteer Fire Department, Inc., or the Norfolk Lions Club Volunteer Ambulance.
The property tax abatement or payment in lieu of property tax abatement described in this chapter.
The Town of Norfolk Emergency Services Volunteers Incentive Program as established by this chapter.
Each eligible volunteer shall be entitled to an incentive not to exceed $1,000 under either of the following options:
The incentive shall be subject to the following limitations:
A.
Eligible volunteers who participate in both organizations may aggregate their service bands, but may not exceed the maximum incentive allowed per state law.
C.
No incentive may be awarded or paid to a delinquent taxpayer until his or her taxes are brought current. A taxpayer may use the tax abatement incentive only for the current year's taxes.
D.
Those persons with taxable real or personal property assessed on the grand list for the prior fiscal year shall only be eligible for the tax abatement. If a taxpayer conveys, transfers, or otherwise disposes of such property before July 1, and acquires no replacement property, he or she may elect the payment in lieu of the tax abatement. Only persons with no assessed property or whose property assessment is insufficient to support the full amount of the tax abatement may elect the payment in lieu of the tax abatement. The election must be filed with the Norfolk Selectmen's office on or before February 1 of each year.
E.
Incentives are not transferable or assignable and may not be accumulated from year to year.
F.
All tax abatement or cash incentives will be subject to appropriations.
The procedure for certifying eligible volunteers shall be as follows:
A.
The qualifying period shall run annually from January 1 through December 31. The respective chiefs of the Norfolk Volunteer Fire Department, Inc., and the Norfolk Lions Club Ambulance shall, on or before February 1 of the following year, submit their certifications of eligible volunteers and their earned bands to the office of the First Selectman.
B.
The performance of the program shall be reviewed by the Board of Selectmen and recommended by the Board of Selectmen to the Town on an annual basis.
[Amended 8-12-2004 STM]
C.
The Board of Selectmen shall certify the list of tax abatements and payments to the Board of Finance, Town Treasurer and Tax Collector on or before April 1.
[Amended 8-12-2004 STM]
[Amended 8-12-2004 STM]
The Norfolk Volunteer Fire Department, Inc., and the Norfolk Lions Club Ambulance shall determine the criteria for certification of eligibility for their respective members, subject to the requirements of C.G.S. § 12-81w. Eligibility criteria shall be submitted to the Board of Selectmen for approval. Eligibility criteria shall be kept on file in the First Selectmen's office.
This chapter shall be construed as creating a discretionary incentive and not an entitlement. Notwithstanding the provisions of this chapter, if the Town fails to appropriate the funds necessary to fund the cash incentive for a given fiscal year, the cash incentive and the tax abatement shall be suspended for that fiscal year. If the Town funds the cash incentive at less than the full amount, the cash incentive and the tax abatement shall be reduced in proportion to the actual funding level. Any cash incentive or tax abatement suspended or reduced shall not accumulate and shall be deemed to have been rescinded.
This chapter shall take effect as of the grand list of October 1, 2003, and benefits shall be awarded for the initial benefit year commencing January 1, 2003, upon publication of a summary of the chapter in accordance with C.G.S. § 7-157(b), Revised to 2003.