[Adopted 2-9-2000 (§ 13 1/2-2 of the 1974
Code)]
Pursuant to authority granted in Public Act
No. 99-272,[1] there is hereby established an abatement of municipal
property taxes of up to $1,000 per fiscal year for qualifying members
of the Town Volunteer Fire Department. Qualifying members are herewith
defined as Department members in good standing (excluding honorary
members) who are residents of the Town on October 1 (1999 for the
first year of the program) and whose names appear on a list, certified
as to qualification by the Volunteer Chief, which list is to be submitted
to the Town Tax Assessor by May 1 (2000 for the first year of the
program) so as to qualify said members for said abatement for fiscal
year 2000-2001 (first program year). All dates referenced in this
section shall, except as to year, apply to subsequent years, it being
the intent of this section to create an ongoing abatement program
until modified or eliminated by further ordinance change or repeal.
The credit shall be applied first to real estate appearing on the
grand list in the name of the qualifying member, or if there is none,
or should it be not of sufficient value to accommodate the full allowable
credit, then to any other property in the name of the qualifying member.
Failure to make full utilization of the credit (or any use whatsoever)
because of grand list property of insufficient value shall not be
construed so as to create any carry-over abatement credit for use
in subsequent fiscal years. The credit afforded hereunder shall terminate
at the end of the fiscal year in which a qualifying member dies. The
sale or transfer of any grand list property by a qualifying member
shall disqualify said property from abatement application for the
remainder of the then fiscal year, on a pro rata basis.
[1]
Editor's Note: See C.G.S. § 12-81w.
