[Adopted 1-19-1993 by Ord. No. 173-93]
Any action by the Town Council concerning the
abatement of property taxes for dairy farms, or the recapture of any
taxes so abated, is done pursuant to Connecticut General Statutes
Section 12-81m, as such statute may be amended from time to time.
A.
A request for an abatement must be made by application
to the Town Council by the record of owner of the property or a tenant
with a signed, recorded lease of at least three years, which lease
requires the tenant to pay all taxes on the dairy farm as part of
the lease (hereinafter referred to as the "property owner").
B.
In order for abatement to apply for the tax year beginning
July 1, 1993, the application must be submitted no later than March
1, 1993. For any tax year thereafter, the application must be submitted
by October 31 of the preceding year.
An abatement is only available for a dairy farm.
The abatement shall not apply to any residential dwellings or detached
garages used in connection with the residential dwellings located
on a dairy farm. The applicant should provide the Town Council with
evidence to support the status of the farm as a dairy farm. In determining
whether a farm is a dairy farm, the Town Council shall take into account,
among other factors, the acreage of the farm; the nature of the barns,
other structures and equipment on the farm; the number and types of
livestock on the farm; the quantities of milk sold by the farm; the
gross income of the farm derived from dairy-related activities; the
gross income of the farm derived from other types of activities; evidence
of a dairy farm or milk producing permit or dairy plant or milk dealer
permit, as provided in Connecticut General Statutes Sections 22-172
and 22-173; and the extent to which the tracts comprising such dairy
farm are contiguous.
The Town Council may abate up to 50% of the
property taxes for a dairy farm.
Any abatement will continue in force, so long as permitted by state law, until such time as the Town Council modifies or revokes the abatement, until such time as the farm is sold or until such time as the farm ceases to be a dairy farm or ceases to satisfy application ownership requirements as set forth in § 223-11A herein, whichever occurs first.
A.
The property owner receiving the abatement must notify
the Town Council in writing within 30 days of the sale of the property
or the cessation of operation as a dairy farm.
B.
Upon sale of the property and subject to the provisions of Subsection C herein, the property owner must pay to the Town a percentage of the original amount of the taxes abated, pursuant to the following schedule:
|
Number of Years Sale Follows Abatement
for Given Tax Year
|
Percentage of Original Amount of Taxes
Abated Which Must be Paid
| |
|---|---|---|
|
More than 10
|
0
| |
|
10
|
10%
| |
|
9
|
20%
| |
|
8
|
30%
| |
|
7
|
40%
| |
|
6
|
50%
| |
|
5
|
60%
| |
|
4
|
70%
| |
|
3
|
80%
| |
|
2
|
90%
| |
|
1
|
100%
|
Payments of the taxes abated and owed to the Town of Rocky Hill pursuant to § 223-15B and C hereof shall be due and payable by the record property owner/grantor to the Town Clerk of Rocky Hill at the time of recording of his/her deed or other instrument of conveyance. Such revenue received by the Town Clerk shall become part of the general revenue of Rocky Hill. No deed or other instrument of conveyance which is subject to the recapture of tax, as set forth in § 223-15B hereof, shall be recorded by the Town Clerk unless the funds due under the recapture provisions of § 223-15B hereof have been paid or the obligation has been waived pursuant to § 223-15C hereof.
The Tax Assessor shall file annually not later than 30 days after abatement is approved by the Town Council, with the Town Clerk, a certificate for any dairy farm land that has been approved for a tax abatement, which certificate shall set forth the date of initial abatement and the obligation to pay the recapture funds as set forth in § 223-15B hereof. Said certificate shall be recorded in the land records of Rocky Hill.
