[Adopted by the Board of Selectmen 6-28-1999]
This article, which shall be known as the "Tax
Exemption for Retrofitted Handicapped Vehicle Ordinance," is hereby
adopted pursuant to the provisions of Public Act No. 98-125 of the
State of Connecticut.
A.
"Person with disabilities" means an individual who
has a physical impairment or impairments which substantially limit
major life activities, such as seeing, hearing, speaking, walking,
breathing, performing manual tasks, learning, caring for oneself and
working. However, an individual with a minor nonchronic condition
of short duration shall not be considered to be a person with disabilities
for the purposes of this article.
B.
The phrase "any motor vehicle owed by a person with
disabilities which is equipped, after the original manufacture, for
purposes of adapting its use to the disability of such person" means
any vehicle equipped, after its original manufacture, with special
hand, foot or hand-and-foot controls, wheelchair lifts or hoists or
other adaptation to assist physically disabled drivers and owned and
used by a person with disabilities.
Any motor vehicle which is owned and used by a person with disabilities, which motor vehicle is equipped, after it original manufacture, for purposes of adapting its use to the disability of such person, is hereby eligible for exemption from the personal property tax of the Town of Brookfield, provided that an application for such exemption is filed with the Brookfield Tax Assessor in a timely manner pursuant to the provisions of § 197-15 of this article and the motor vehicle is found by said Assessor to satisfy the criteria set forth in this article for such an exemption.
A.
An applicant for a personal property tax exemption
pursuant to this article shall file an application with the Assessor
annually on or before the annual assessment date. Said application
shall contain all information reasonably required by the Assessor
to enable him to determine whether or not the applicant and the vehicle
satisfy all of the requirements set forth in this article. The Assessor
may require the submission of such supplemental information and documentation
as he may reasonably require to enable him to determine if the applicant
is entitled to said tax exemption. The Assessor shall determine whether
the applicant is eligible for said tax exemption pursuant to the provisions
of this article. The Assessor, in making such determination, may inspect
said motor vehicle and consider the extent to which the motor vehicle
has been modified, the purpose for which the vehicle is being used
and the exclusively of the use of said vehicle. Failure to file an
application for said exemption annually shall result in the loss of
the tax exemption, but will not preclude any applicant from making
application in subsequent years.
B.
The provisions of this article shall become effective
on the 21st day following its adoption and publication as required
by law and shall apply to any applications pursuant to the Grand List
of October 1, 1999, and thereafter.
