[Adopted 4-22-2003]
The exemption(s) authorized by C.G.S. § 12-81c, as
amended, is hereby adopted as follows.
There is hereby created, pursuant to C.G.S. § 12-81c,
an exemption from personal property taxation, after inspection and
approval by the Assessor's office, of any privately owned vehicle
equipped with special hand controls or other adaptation for physically
disabled drivers or passengers, and vans equipped with wheelchair
lifts or hoists, exclusively for the purpose of transporting physically
disabled persons or passengers.
This exemption shall not apply to any vehicle used to transport
such persons for payment.
Any person who wishes to claim said exemptions may file a written
application with the Assessor's office.
The Assessor is given the authority to promulgate such regulations
and forms as necessary to implement this exemption.
In order to qualify for such exemption as provided in § 320-18 of this article, the owner of any ambulance-type motor vehicle shall be required to make application on forms to be furnished by the Board of Assessors. The application must be filed not later than the assessment date with respect to the exemption claimed. Each application shall include a copy of the vehicle's validated registration, together with any other documentation as may be required by the Board of Assessors.
This article shall apply to the Grand List of the Town of Windsor
Locks of October 1, 2003, and subsequent years.
