[Adopted 10-1-1990, effective 10-21-1990]
This article shall be known and may be cited
as the "Town of Mansfield Ambulance-Type Motor Vehicles Exemption
Ordinance."
[Amended 7-14-2003, effective 8-9-2003]
Personal property tax exemption may be given
commencing with the October 1, 1990 Grand List for vehicles which
meet the following criteria:
A.
Any ambulance-type motor vehicle which is defined
as one which has been substantially modified with assistive devices,
such as, but not limited to, wheelchair lifts and hand controls to
make the vehicle viable transport for a medically incapacitated individual.
B.
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.
C.
Any motor vehicle owned by a person with disabilities,
or owned by a parent or guardian of such person, which vehicle is
equipped for purposes of adapting its use to the disability of such
person.
[Amended 7-14-2003, effective 8-9-2003]
Any person who desires to claim the exemption
provided in this article shall file with the Assessor of the Town
of Mansfield, before October 1 of any assessment year for which said
exemption is claimed, or if the motor vehicle is registered after
October 1 of any assessment year, file on or before November 30 of
the year in which the supplemental motor vehicle bill would be due,
a written application claiming such exemption on a form prepared by
the Assessor. Failure to file such an application in said manner and
form within the time limit prescribed shall constitute a waiver of
the right to such exemption for the assessment year.
[Amended 7-14-2003, effective 8-9-2003]
Any person who desires to claim the exemption
provided in this article shall file with the Assessor of the Town
of Mansfield, before November 1, 1990, of the first assessment year
claimed, and October 1 for all subsequent Grand List years for which
said exemption is claimed, or if the motor vehicle was registered
after October 1 of any year, file on or before November 30 of the
year in which the supplemental motor vehicle bill would be due, a
letter from the applicant's physician which attests to the applicant's
need for a substantially modified ambulance-type motor vehicle due
to that person's medical incapacitation. A new letter attesting to
that person's medical incapacitation shall be filed with the Assessor
of the Town of Mansfield every three years thereafter. If the medically
incapacitated person has completed a course required by the State
of Connecticut, and the applicant's motor vehicle driver's license
has been modified to reflect the completion of the course, a copy
of the driver's license may be substituted for the physician's letter
requirement. Failure to file such a letter or copy of the motor vehicle
driver's license in said manner and form within the time limit prescribed
shall constitute a waiver of the right to such exemption for the assessment
year.
This article is enacted pursuant to the provisions
of Section 12-81c of the Connecticut General Statutes.[1]
