[Adopted 5-2-1983 as Ch. 6, Art. III, of the 1983 Code[1]]
[1]
Editor's Note: This article was originally
adopted by the Board of Selectmen 8-10-1977.
[Amended 10-14-2009, effective 11-13-2009]
As used in this article, the following terms
shall have the meanings indicated:
Equipment, including windmills and waterwheels, which 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, and which meets
standards established by regulation by the Secretary of the Office
of Policy and Management.
[Amended 10-14-2009, effective 11-13-2009]
There shall be property tax exemptions allowable
for any building or addition to a building, or the addition of a solar
energy or cooling system to an existing building, the construction
of which is commenced on or after October 1, 1976, which is equipped
with a solar energy heating or cooling system, to the extent of the
amount by which the assessed valuation of such real property equipped
with such solar 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, provided this exemption shall apply only
to the first 15 assessment years following construction of such building
or addition.
Any person who desires to claim exemption shall
file with the Assessor, within 30 days following the annual assessment
date, written application claiming such exemption on a prescribed
form. Failure to file such application in said manner and form within
the limit prescribed shall constitute a waiver of the right to such
exemption for the assessment year.
