Town of Woodbridge, CT Article VIII Exemption for Ambulance-Type Vehicles

[Adopted 3-22-2010, effective 4-22-2010]

§ 382-18 Creation of exemption.

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.

§ 382-19 Definitions; applicability.

A. As used in this article, the following terms shall have the meanings indicated:

AMBULANCE-TYPE VEHICLE

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.

USED EXCLUSIVELY

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.

§ 382-20 Filing an exemption form.

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.