[Adopted 9-20-2011]
The Town of Bethlehem hereby adopts the provisions of Connecticut General Statutes, § 12-91(b), providing an additional exemption of $100,000 for farm machinery (except motor vehicles), horses or ponies actually and exclusively used in farming as provided in § 12-91(a), as amended. The exemption shall be claimed annually by October 31 on the exemption form (M-28) prescribed by the Commissioner of Agriculture, filed with the Assessor as required by § 12-91(d), as amended. Any person aggrieved by any action of the Assessor shall have the same rights and remedies for appeal and relief as provided in § 12-91(d), as amended.