To provide a property tax exemption pursuant to Public Act 03-234 to an amount not to exceed $50,000 of the assessed value for a farm building other than a residence. The building on which such exemption is applied must be used actually and exclusively for farming, as defined in section 1-1 of the Connecticut General Statutes,  and the applicant must also be eligible for the farm machinery exemption pursuant to subsection (a) of § 12-91of the Connecticut General Statutes.

Adopted 5-4-04

Published 5-10-04