[Adopted 9-23-2003 (§ A.14 of the Town Code)]
A. 
Pursuant to § 12-81c(1) of the Connecticut General Statutes, 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, shall be exempt from the local personal property tax.
B. 
As used in this section, the following terms shall have the meanings indicated:
AMBULANCE-TYPE MOTOR VEHICLE
Any motor vehicle specially equipped or modified in a significant way for the purpose of transporting medically incapacitated individuals, including but not limited to the inclusion of lifts, the equipping with stretchers, beds or other 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 medically incapacitated individuals and does not mean vehicles used partly for transporting medically incapacitated individuals and partly for other purposes.
A. 
Pursuant to § 12-81c(3) of the Connecticut General Statutes, 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, shall be exempt from the local personal property tax.
B. 
Such vehicles shall include but are not limited to:
(1) 
Vehicles containing wheelchair or scooter loaders that mount on the roof, in the passenger area, in the trunk or other storage areas of a motor vehicle; and
(2) 
Vehicles containing any automotive adaptive control device that is installed in the motor vehicle to enable an individual with mobility restrictions to control the accelerator, foot brake and/or steering wheel, including, but not limited to, any mechanical or electrical control device added to a standard motor vehicle.
C. 
Upon receipt of an application for an exemption under this subsection, the Assessor shall inspect the subject vehicle and determine whether a vehicle qualifies for an exemption. In determining whether a vehicle qualifies for the exemption provided by this subsection, the Assessor shall inspect the vehicle and may consider, among other things, the cost of the conversion. The Assessor shall determine whether modifications not specifically listed herein would qualify the vehicle for the exemption under this section.
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.