[Adopted 6-18-1987 by Ord. No. 188]
[Amended 12-14-2011]
In accordance with § 12-81c of the
General Statutes, an exemption is provided from personal property
taxation for any ambulance-type motor vehicle which is used exclusively
for the purpose of transporting a medically incapacitated individual,
except any such vehicle used to transport any such individual for
payment.
The term "ambulance-type vehicle" shall include
vehicles equipped with special hand controls or with other adaptations
to assist physically disabled drivers or passengers. It is the intent
of this article that physically disabled persons requiring special
adaptations to a motor vehicle either to drive said vehicle or to
be transported by such vehicle shall be entitled to a personal property
tax exemption for said vehicle.
An applicant for a personal property tax exemption
pursuant to this article shall file an application with the Assessor
within 30 days following the annual assessment date (October 1).
