The city hereby recognizes that certain individuals, institutions
or associations are deserving of some form of financial relief and/or
that the property of the same shall be exempt from taxation in accordance
with Connecticut General Statutes. Therefore, the City of West Haven
does hereby grant the following exemptions and/or relief.
Pursuant to Connecticut General Statutes, Section 12-81, requiring
certain property to be exempt from taxation, the City of West Haven
herein exempts that property as required under Subsections (1) through
(55), inclusive, as the same may be amended or expanded from time
to time by the State Legislature, provided that any provision or exemption
included therein which now requires or may hereafter require specific
authorization by the legislative body of the City of West Haven shall
require additional specific adoption and shall not be deemed to be
included herein.
[Added 3-26-1990 by Ord. No. 288]
A. There is hereby created, pursuant to Section 12-81c of the Connecticut
General Statutes, an exemption from personal property taxation for
any ambulance-type motor vehicle which is used exclusively for the
purpose of transporting any medically incapacitated individual and/or
any specially rigged privately owned vehicle operated by a physically
disabled individual, except any such vehicle used to transport any
such person for payment.
B. For the purposes of this section, the following terms are defined
as follows:
AMBULANCE-TYPE VEHICLE
Any motor vehicle specially equipped or modified in a significant
way for the purpose of transporting medically incapacitated individuals,
including but not limited to the inclusion of lifts or handbrakes,
the equipping with stretchers, beds or other special seating and equipment
such as oxygen.
SPECIALLY RIGGED VEHICLE
Any motor vehicle specially equipped for the physically disabled,
including but not limited to lifts for wheelchairs, computer-type
dash boards, braking and accelerating mechanisms for manual operation
and other such devices designed to permit physically disabled persons
to use and operate motor vehicles.
USED EXCLUSIVELY
The vehicle is used and devoted to the transporting of medically
incapacitated and physically disabled individuals.
C. Procedure; applicability.
(1) Applications for the exemption provided for in this section shall
be filed annually with the Assessor of the City of West Haven, in
such manner and requiring such information as required by the Assessor,
not later than the November 1 following the assessment with respect
to which such exemption is claimed or, for vehicles purchased on or
after September 1 and on or before July 31 of the assessment year
for which such exemption is requested, not later than 60 days after
such purpose.
(2) This section shall be applicable with respect to the assessment year
which commenced on October 1, 1989. Applications for exemptions relative
to the assessment year which commenced on October 1, 1989, shall be
made not later than 60 days following the effective date of this section.
In subsequent years, application shall be made prior to the November
1 following the assessment date with respect to which such exemption
is claimed. For vehicles purchased after said effective date but on
or before July 31, 1990, application shall be made not later than
60 days after such purchase.
(3) The Assessor may require medical documentation verifying that the
modifications to the vehicle are directly related to the medical incapacity
or the physical disability of the individual seeking such exemption.
Exemptions shall expire when the vehicle is sold.