The Town of Marlborough hereby adopts the optional tax exemption
for certain veterans authorized by and in accordance with C.G.S. § 12-81(21)(C).
An individual seeking to benefit from the tax exemption provided
for by this article shall submit to the Assessor an affidavit or other
proof sufficient to demonstrate his or her qualification for this
exemption. Additionally, an individual shall submit such proof at
any time it may be requested by the Assessor thereafter, including
but not limited to a submission necessary for an individual's annual
attestation.
Any individual aggrieved by an adverse decision by the Assessor
shall have the right to appeal that decision to the Board of Selectmen.
Any such appeal shall be in writing to the Board of Selectmen and
shall be made within 10 days of such decision. The Board of Selectmen
shall hear such appeal de novo at its next regular meeting and issue
a final decision on the appeal within a reasonable time thereafter.
After the adoption of this optional tax exemption for certain
veterans, the Board of Finance shall review this optional tax exemption
and the economic impact on the Town of Marlborough and shall advise
the Board of Selectmen of the same within 90 days of the passage of
this article. The Board of Finance shall thereafter conduct an additional
review of this optional tax exemption and economic impact on the Town
of Marlborough and shall advise the Board of Selectmen of the same
on or about February 1, 2012, and every fourth year thereafter, to
coincide with a date approximately 90 days next following the election
of the Board of Selectmen.
This tax relief program will be effective for the Grand List
of October 1, 2009.