[Adopted 3-28-1977, effective 4-23-1977]
This Article shall be known and may be cited
as "Solar Energy Exemption Ordinance."
The following property within the Town of Mansfield,
upon written application as provided herein, shall be exempt from
property taxation by the Town of Mansfield:
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Any building or addition to a building, the
construction of which is commenced on or after October 1, 1976, and
before October 1, 2006, 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
that this exemption shall only apply to the first 15 assessment years
following construction of such building or addition.
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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 Commissioner of Planning
and Energy Policy.
Any person who desires to claim the exemption
provided in this article shall file with the Assessor of the Town
of Mansfield, before November 1 of any assessment year for which said
exemption is claimed, a written application claiming such exemption
on a form prescribed by the Tax Commissioner and prepared by the Assessor.
Failure to file such application in said manner and form within the
time limit prescribed shall constitute a waiver of the right to such
exemption for the assessment year.
