Sec.
12-81m. Municipal option to abate up to fifty per cent of
property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional
or tobacco farm or commercial lobstering business operated on maritime heritage
land. A municipality may, by vote
of its legislative body or, in a municipality where the legislative body is a
town meeting, by vote of the board of selectmen, and by vote of its board of
finance, abate up to fifty per cent of the property taxes of any of the
following properties provided such property is maintained as a business: (1)
Dairy farm, (2) fruit orchard, including a vineyard for the growing of grapes
for wine, (3) vegetable farm, (4) nursery farm, (5) any farm which employs
nontraditional farming methods, including, but not limited to, hydroponic
farming, (6) tobacco farms, or (7) commercial lobstering businesses operated on
maritime heritage land, as defined in section 12-107b. Such a municipality may
also establish a recapture in the event of sale provided such recapture shall
not exceed the original amount of taxes abated and may not go back further than
ten years. For purposes of this section, the municipality may include in the
abatement for such fruit orchard any building for seasonal residential use by
workers in such orchard which is adjacent to the fruit orchard itself, but
shall not include any residence of the person receiving such abatement.
(P.A. 90-270,
S. 35, 38; May Sp. Sess. P.A. 92-17, S. 42, 59; P.A. 93-254, S. 1, 2; P.A.
94-201, S. 6, 7; P.A. 07-127, S. 13.)
History: P.A.
90-270, S. 35 effective June 8, 1990, and applicable to assessment years of
municipalities commencing on or after October 1, 1990; May Sp. Sess. P.A. 92-17
included fruit orchards; P.A. 93-254 included vineyards used for growing wine
grapes and permitted municipality to include seasonal residential buildings in
the fruit orchard abatement, effective June 23, 1993, and applicable to
assessment years of municipalities commencing on or after October 1, 1993; P.A.
94-201 added Subdivs.