[Adopted 3-15-1988 by Ord. No. 88-01 (§ 16-4 of the 1987 Code)]
There is hereby created pursuant to Connecticut General Statutes
§ 12-81c an exemption from personal property taxation, after
inspection and approval by the Assessor's office, of any privately
owned vehicle equipped with special hand controls or other adaptations
for physically disabled drivers or passengers, and vans equipped with
wheelchair lifts or hoists, used exclusively for the purpose of transporting
physically disabled persons or passengers.
This exemption shall not apply to any vehicle used to transport
such persons for payment.
Any person who wishes to claim said exemption may file a written
application with the Assessor's office.
The Assessor is given the authority to promulgate such regulations
and forms as necessary to implement this exemption.
