A. On balance, the burdens created to individual property owners by the provisions of this chapter requiring the eventual eliminating of nonconforming lighting fixtures are greatly outweighed by the benefits that will be provided to all of the citizens of and the many visitors to the town and areas that are in close proximity to the town. The value of the fixtures required to be replaced by this chapter are comparatively small and that, on balance, the burden placed on property owners is minimal, given the value of such fixtures as compared to the substantial benefits gained by such replacement, which is a substantial decrease of unnecessary light trespass and light pollution.

B. The required period for the eventual elimination of nonconforming lighting fixtures contained in this chapter, which is based upon the formula that is used by the United States internal revenue service to depreciate fixtures attached to real property over a fifteen (15) year period, is reasonable and provides a rational basis for the deadline for the elimination of nonconforming lighting fixtures established by this chapter.

C. The deadline for the eventual elimination of nonconforming lighting fixtures established by this chapter will allow the property owner to recoup or recover costs or otherwise to reap the benefits of the useful life of such nonconforming fixtures in a manner that is consistent with the generally accepted methods of depreciating fixtures utilized by the United States internal revenue service. (Ord. 21, Series 2007; amd. Ord. 29, Series 2020)