Applications for an exemption under this article shall be filed
annually with the Town Assessor's office, in such manner and including
such information as required by the Town Assessor, no 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 section
shall be applicable with respect to the assessment year which commenced
October 1, 1988, and each and every year thereafter. Applications
for exemptions relative to assessment year which commenced on said
October 1, 1988, shall be made not later than 30 days following the
effective date of this section or, for vehicles purchased after said
effective date, but on or before July 31, 1989, not later than 30
days after such purchases.