[Adopted by the Board of Selectmen 7-8-1998]
Pursuant to Section 12-81c of the Connecticut
General Statutes, any ambulance-type motor vehicle which is exclusively
used for the purpose of transporting any medically incapacitated individual,
except any such vehicle used to transport any such individual for
payment, shall be exempt from local property tax.
As used in this article, the following terms
shall have the meanings indicated:
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 lift, the equipping
with stretchers, beds, or other special seating accommodations, and
significant modifications to accommodate medical or emergency equipment
such as oxygen.
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.
Applications for such exemption 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 immediately following the assessment date with respect to which
such exemption is claimed. For vehicles registered after October 1,
but prior to July 31 immediately following, application must be made
30 days after the initial date of registration. This section shall
be applicable with respect to the assessment year which commences
October 1, 1998.
