[Adopted by the Board of Selectmen 10-13-1999]
The property taxes of each volunteer firefighter
of the Orange Volunteer Fire Association, Inc., who has served as
a volunteer firefighter for the Town of Orange for not less than two
immediately preceding calendar years shall have any real and/or motor
vehicle property taxes owed to the Town of Orange by such firefighter
abated in an amount equal to the lesser of the total amount of real
and/or motor vehicle property taxes owed to the Town of Orange for
such fiscal year or an amount as calculated in the following schedule:
|
COLUMN A
|
COLUMN B
|
COLUMN C
|
|---|---|---|
|
Years of Service As a Volunteer Firefighter
|
Amount of Taxes Abated <25% Fire Attendance
Immediate Preceding Calendar Year
|
Amount of Taxes Abated >25% Fire Attendance
Immediate Preceding Calendar Year
|
|
2
|
$100
|
$200
|
|
3
|
$200
|
$400
|
|
4
|
$300
|
$600
|
|
5
|
$400
|
$800
|
|
6 or more
|
$500
|
$1,000
|
To be eligible for the tax abatement pursuant to this article for any fiscal year, an eligible volunteer firefighter shall on or before April 30th prior to such fiscal year present a written statement certified to by the Chief of Orange Volunteer Fire Association, which statement shall include the name and address of said firefighter, that said firefighter has served as a volunteer firefighter for the Orange Volunteer Fire Association for not less than the two immediately preceding calendar years, the total number of years of service of said firefighter as a volunteer firefighter for the Town of Orange, the percentage of fires attended during the immediately preceding calendar year and certification of compliance with the requirements of § 350-20 of this article. Years of service shall not be deemed to have been interrupted by department medical leave, by military service with the United States, or by injury where workers compensation is invoked. When a person has served as a volunteer firefighter, left such service, and then returned to volunteer firefighting duty, the person shall not be eligible for the tax abatement until he or she has completed one full calendar year of service. The person's total years of service will then include the number of previous years served.
The tax abatement under this article shall be
applied first as against any real property taxes owing to the Town
of Orange and then against motor vehicle taxes owing to the Town of
Orange. In the event that the tax to which the abatement is applied
is paid in installments, then the exemption shall be applied 50% to
each installment.
The Tax Collector of the Town of Orange shall maintain a record of all taxes abated in accordance with this article.§ 350-19. Abatement applicable to property owned individually, jointly or as tenant.
The tax abatement under this article shall be
applicable for any real property or motor vehicle of a volunteer firefighter
eligible for such abatement whether such property is owned individually,
jointly, or as tenant in common with one or more other persons.
A volunteer firefighter shall not be eligible for a tax abatement under this article unless that firefighter, during the immediately preceding calendar year, has attended at least four regular or special meetings of the Orange Volunteer Fire Association, Inc., and has attended at least 20 instructional drills, including all mandatory drills, or has documented with the Training Officer at least 30 hours of equivalent training. Firefighters who have met the above requirements and who have attended less than 25% of the calls to which the department has been dispatched shall receive a tax abatement in accordance with § 350-15, Column B. Firefighters who have met the above requirements and who have attended 25% or more of the calls to which the department has been dispatched shall receive a tax abatement in accordance with § 350-15, Column C.
