[Adopted 11-18-2010]
The purpose of this provision is to provide a property tax exemption
to the full extent authorized by § 12-81c of the Connecticut
General Statutes.
Commencing with the October 1, 2010, Grand List, there shall
be exempt from personal property taxation:
A.
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 profit;
B.
Any property
owned by a nonprofit ambulance company; and
C.
Any motor
vehicle owned by a person with disabilities, or owned by the parent
or guardian of such person, which vehicle is equipped for purposes
of adapting its use to the disability of such person.
As used in this article, the following terms shall have the
meanings indicated:
A motor vehicle specially equipped with adaptive transportation
equipment or modified in a significant way for the purpose of transporting
any medically incapacitated individual. Such adaptations include but
are not limited to the installation of wheelchair lifts or ramps,
stretchers, beds, special seating, or devices and mechanisms necessary
to permit a medically incapacitated individual to use or operate the
vehicle.
