[Adopted 12-29-1977 STM]
[Amended 9-27-2005 STM]
The Town of Norfolk does hereby authorize a property tax exemption for any building equipped with a solar energy heating and cooling system, construction of which was commenced after October 1, 1976, and before October 1, 2006, and for the addition of such a system to a building on or after October 1, 1976, and before October 1, 2006.
Such exemption shall extend only to the amount by which the assessed valuation of the property equipped with such solar energy heating or cooling system exceeds the assessed valuation of such real property equipped with the conventional portion of the heating or cooling system exclusive of any portion of such system related to solar energy.
The exemption herein provided is authorized by C.G.S. § 12-81(56) and shall apply only to the first 15 assessment years following construction of such building or addition of any such system to a building.
[Added 9-27-2005 STM]
As used in this article, the following terms shall have the meanings indicated:
SOLAR ENERGY HEATING OR COOLING SYSTEM
Equipment which:
A. 
Provides for the collection, transfer, storage and use of incident solar energy for water heating, space heating or cooling which, absent such solar energy system, would require a conventional energy resource, such as petroleum products, natural gas or electricity;
B. 
Employs mechanical means, such as fans or pumps to transfer energy, and
C. 
Meets standards established by regulation, in accordance with the provisions of Chapter 54 by the Secretary of the Office of Policy and Management.