[Adopted as Ch. 10, § 10-6, of the Town Code]
In recognition of the benefits provided to the Town of Woodbury
by the dedicated service of the Town's volunteer ambulance personnel,
the Town of Woodbury herewith establishes a tax abatement program
pursuant to C.G.S. § 12-81w of the Connecticut General Statutes
for eligible Woodbury volunteer ambulance personnel under the conditions
set forth below.
Each member of the Woodbury Ambulance Association who resides
in Woodbury or owes property tax to Woodbury shall be eligible if
said member meets all the following criteria:
A.
Said member serves as an emergency medical technician or a medical
response technician.
B.
Said member is classified as an "active member," as that term is
defined in the Woodbury Ambulance Association Bylaws.
C.
Said member meets the training, scheduling and meeting requirements
as set forth in said bylaws for the calendar year prior to the fiscal
tax year during which the abatement benefits are to be awarded.
Annually, on or before May 1 of each year, the Woodbury Ambulance Association President shall submit to the Woodbury First Selectman a sworn list, in affidavit form, of the members of said Association who are eligible for said program by meeting all the criteria set forth in § 218-20 of this article. The First Selectman shall, after review and any further verification as is deemed necessary, deliver the list to the Woodbury Tax Collector and Tax Assessor, who shall do all things necessary to implement the program commencing with the tax payment due July 1 of the fiscal year then next commencing.
The abatement provided for herein shall be the maximum then
allowable under state law. The abatement shall be applied first to
real property and second to personal property and motor vehicles.
If the abatement is not fully exhausted by the July 1 tax payment,
it may be carried forward to the January 1 (second half) payment in
the same fiscal year. No unused portion of any abatement remaining
at the end of a given fiscal year may be carried over for use in any
subsequent fiscal year. The abatement will not be carried over for
use in any subsequent fiscal year. The abatement will not be diminished
by virtue of the fact that the eligible member owns the taxable property
as a joint tenant or tenant in common with a spouse or other individual.
