These regulations establish standards and specifications for passive and hybrid solar energy systems. A system which is within the scope of such specifications and which complies with such standards, and which meets all requirements established in or under Section 12-81(62) of the General Statutes is eligible for exemption from property tax in accordance with the provisions of Section 12-81(62). Their purpose is to serve as a guide for assessors to evaluate an application claiming such an exemption and as such to provide criteria for determining eligibility. These regulations are authorized under Section 12-81(62) and under division (8) of section 16a-14 of the General Statutes.
Conn. Agencies Regs. § 16a-14-200