(A) The Assessor of the town shall determine whether each applying taxpayer is entitled to a tax credit under this program and shall compute the amount of tax credit to which each qualified taxpayer is entitled and advise the Tax Collector in what amount to reduce the amount of tax levied against the taxpayer.
(B) The town hereby waives any lien rights given to it by Conn. Gen. Stat § 12-129n.
(C) Persons aggrieved by any act or determination of the Assessor under this program may appeal to the Town Board of Assessment Appeals.
(D) The Board of Selectmen, with the approval of the Board of Finance, is hereby authorized to amend this plan from time to time as allowed by applicable regulations. However, the Board of Selectmen may not reduce or eliminate benefits as herein provided, and the Board of Selectmen shall publish any changes in the same manner as prescribed by law for the publication of ordinances and that such changes shall become effective 30 days after said publication.
(E) This program shall be effective with the grand list of October 1, 2001 and thereafter.
(Ord. passed 10-1-2008)