[Adopted 9-12-1977]
A.
There is exempt from taxation on the grand lists of
the Town of Stratford any building, the construction of which is commenced
on or after October 1, 1976, and before October 1, 1991, which is
equipped with a solar-energy heating or cooling system, or any building
to which a solar-energy heating or cooling system is added on or after
October 1, 1976, and before October 1, 1991, 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 of any such system to a building.
B.
There is exempt from taxation on the grand lists of
the Town of Stratford any solar-energy electricity-generating system
installed for the generation of electricity for private residential
use, provided that such installation occurs on or after October 1,
1977, and before October 1, 1991, and provided that this exemption
shall only apply to the first 15 assessment years following installation
of such system.
Any person who desires to claim the exemptions
provided by this section shall file with the Assessor, on or before
the 31st day of October, written application claiming such exemption
on a form prescribed by the Tax Commissioner of the State of Connecticut.
Failure to file such application in said manner and form by the 31st
day of October shall constitute a waiver of the right to such exemption
for the assessment year which commenced the preceding first day of
October.
