[Adopted 10-3-2001 (Ord. No. 80)]
In recognition of and in gratitude for the sacrifice of police officers and fire fighters who die in the line of duty, the Town of Newtown does, pursuant to Connecticut General Statutes § 12-81x, establish a program to abate all or a portion of the property tax payable on or after January 1, 2002, with respect to real property owned and occupied as the principal residence of the surviving spouse of a police officer or fire fighter who dies while in performance of such officer's or fire fighter's duties.
This program shall be administered by the Tax Assessor, who shall devise such forms and applications as necessary to afford relief to those eligible.
The initial abatement amount shall be equal to 50% of the taxes due with respect to such property. Under this program, this level of abatement may be adjusted upward or downward by the Legislative Council, provided that such adjustment shall not become effective until the next assessment year after such action.