[Adopted 3-22-2010, effective 4-22-2010]
Pursuant to Section 12-81c of the Connecticut General Statutes,
an exemption from personal property taxation is hereby created for
any ambulance-type motor vehicle which is used exclusively for the
purpose of transporting any medically incapacitated individual, except
any such vehicle used to transport any such individual for payment
or profit.
A.
AMBULANCE-TYPE VEHICLE
USED EXCLUSIVELY
As used in this article, the following terms shall have the meanings
indicated:
Any motor vehicle specially equipped or modified in a significant
way for the purpose of transporting a medically incapacitated or disabled
individual, including, but not limited to, the inclusion of wheelchair
lifts and hand controls, braking or accelerating mechanisms for manual
operation, special seating and significant modification to accommodate
medical or emergency equipment, such as oxygen.
The vehicle is used and devoted primarily and inherently
for the purpose of transporting a medically incapacitated or disabled
individual.
B.
Vehicles owned by corporations, partnerships or any entity other
than an individual person or persons are not eligible for this exemption.
A.
Any person who desires to claim the exemption provided in this article
shall file with the Assessor of the Town of Woodbridge, not later
than November 1 following the assessment date with respect to which
such exemption is claimed or, for vehicles purchased on or after October
2 and on or before July 31 of the assessment year for which such exemption
is requested, not later than 30 days after such purchase. This article
shall be applicable with respect to the assessment year which commences
October 1, 2010.
B.
Any person who desires to claim the exemption provided in this article
shall submit to the Assessor of the Town of Woodbridge a written application
claiming such exemption on a form prepared by the Assessor together
with a letter from the applicant's physician which attests to the
applicant's need for a substantially modified ambulance-type motor
vehicle due to a person's medical incapacitation or disability. Failure
to file such an application in said manner and form shall constitute
a waiver of the right to such exemption.
C.
The Assessor shall be permitted to inspect the ambulance-type motor
vehicle in order to establish that the vehicle conforms to the requirements
of this article.