13 | 25 | | |
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14 | 26 | | Be it enacted by the Senate and House of Representatives in General Assembly convened: |
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15 | 27 | | |
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16 | 28 | | Section 1. Subdivision (57) of section 12-81 of the 2012 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2012, and applicable to assessment years commencing on or after said date): |
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17 | 29 | | |
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18 | 30 | | (57) (a) Any Class I renewable energy source, as defined in section 16-1, or any hydropower facility described in subdivision (27) of section 16-1, installed for the generation of electricity for private residential, business or industrial use or on a farm, as defined in subsection (q) of section 1-1, provided such installation occurs on or after October 1, 2007, for a private residence or a farm, or on or after October 1, 2012, for a business or industrial property, and further provided such installation is for a single family dwelling, a multifamily dwelling consisting of two to four units or a farm or for business or industrial purposes, or any passive or active solar water or space heating system or geothermal energy resource; |
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19 | 31 | | |
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20 | 32 | | (b) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file with the assessor or board of assessors in the town in which such hydropower facility, Class I renewable energy source, or passive or active solar water or space heating system or geothermal energy resource is located, written application claiming such exemption. Failure to file such application in the manner and form as provided by such assessor or board within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year. Such application shall not be required for any assessment year following that for which the initial application is filed, provided if such hydropower facility, Class I renewable energy source, or passive or active solar water or space heating system or geothermal energy resource is altered in a manner which would require a building permit, such alteration shall be deemed a waiver of the right to such exemption until a new application, applicable with respect to such altered source, is filed and the right to such exemption is established as required initially; |
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21 | 33 | | |
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22 | 34 | | |
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23 | 35 | | |
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24 | 36 | | |
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25 | 37 | | This act shall take effect as follows and shall amend the following sections: |
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26 | 38 | | Section 1 October 1, 2012, and applicable to assessment years commencing on or after said date 12-81(57) |
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27 | 39 | | |
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28 | 40 | | This act shall take effect as follows and shall amend the following sections: |
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29 | 41 | | |
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30 | 42 | | Section 1 |
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31 | 43 | | |
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32 | 44 | | October 1, 2012, and applicable to assessment years commencing on or after said date |
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33 | 45 | | |
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34 | 46 | | 12-81(57) |
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35 | 47 | | |
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