Section 499-CCCC. Application for tax abatement  


Latest version.
  • 1.  To  obtain  a tax
      abatement pursuant to this title, an applicant must file an  application
      for  tax  abatement,  which  may be filed on or after January first, two
      thousand nine, and on or before March fifteenth, two thousand thirteen.
        2. Such application shall be filed with a designated agency  no  later
      than  the  March  fifteenth  before  the  first tax year, beginning July
      first, for which the tax abatement is sought.
        3. Such application shall contain the following:
        (a) The name and address of the applicant  and  the  location  of  the
      solar electric generating system.
        (b)  Proof  that  the  applicant received all required certifications,
      permits and other approvals to construct the solar  electric  generating
      system.
        (c)  Certifications  in a form prescribed by a designated agency, from
      an architect, engineer or other certified or licensed professional  whom
      a  designated  agency  designates  by  rule,  that  (i) a solar electric
      generating system has been placed  in  service  in  connection  with  an
      eligible  building  in accordance with this title, the rules promulgated
      hereunder, and local construction and fire codes, and (ii) if the  solar
      electric  generating system has been placed on the roof of a building or
      other  structure,  that  a  structural  analysis  has   been   performed
      establishing  that  such  building  or structure can sustain the load of
      such solar electric generating system. All  certifications  required  by
      this  title  or  the  rules  promulgated  hereunder  shall set forth the
      specific findings upon which  the  certification  is  based,  and  shall
      include  information  sufficient  to identify the eligible building, the
      certifying engineer, architect or other  professional,  and  such  other
      information as may be prescribed by a designated agency.
        (d)  An  agreement  to  permit  a designated agency or its designee to
      inspect the solar electric generating system and any related  structures
      and equipment upon reasonable notice.
        (e)  Any  other information or certifications required by a designated
      agency pursuant to this title and the rules promulgated hereunder.
        4. An application for tax abatement shall be in any format  prescribed
      by a designated agency, including electronic form.
        5.  An application for tax abatement shall be approved by a designated
      agency  upon  determining  that  the  applicant  has   submitted   proof
      acceptable  to  such  agency  that  the requirements for obtaining a tax
      abatement pursuant to this title and  the  rules  promulgated  hereunder
      have  been met. The burden of proof shall be on the applicant to show by
      clear and convincing evidence that the requirements for granting  a  tax
      abatement have been satisfied.
        6.  Upon notification from a designated agency that an application for
      tax abatement has been approved, the department of finance  shall  apply
      the  tax abatement, provided there are no outstanding real estate taxes,
      water and sewer charges, payments in lieu of taxes  or  other  municipal
      charges with respect to the eligible building.