[Adopted 3-13-2001 by Ord. No. 482]
Editor's Note: This ordinance also repealed Ord. No. 479, adopted 6-27-2000, which provided a tax exemption for vehicles owned by persons with disabilities.
Pursuant to the authority granted to municipalities by § 12-81c of the Connecticut General Statutes, the Town Council hereby enacts an ordinance to exempt from personal property taxation any motor vehicle owned by a person with disabilities or owned by the parent or guardian of a person with disabilities.
As used in this article, the following terms shall have the meanings indicated:
- EQUIPPED MOTOR VEHICLE
- A motor vehicle which has undergone a permanent modification to its frame or other structural member by the bolting or welding of special equipment for the purpose of adapting its use to the physical impairment of the owner of such motor vehicle or to the physical impairment of the owner's child or ward. Such equipment shall include raised roofs with roll-bar systems, raised doors, special control stations, dropped floors, kneeling systems, wheelchair lift, ramp, hand controls, cart lift and any other device or mechanism necessary to permit its operation by the owner of such motor vehicle or to permit its accommodation for the owner's child or ward.
- MOTOR VEHICLE
- A vehicle as defined by § 14-1(47) of the Connecticut General Statutes.
- PERSON WITH DISABILITIES
- Any owner of a motor vehicle who has a physical impairment, or any owner of a motor vehicle whose child or ward has a physical impairment, and whose physical impairment requires the special adaptive equipment referenced in the definition of "equipped motor vehicle" in order to adapt the use of such vehicle to the physical impairment of the owner or to the physical impairment of the owner's child or ward. Persons with physical impairments of a limited duration shall not be considered as persons with disabilities.
Any, which shall include more than one, equipped motor vehicle shall be exempt from personal property taxation.
The Assessor shall require written and signed documentation verifying that the installation of the special equipment is directly related to the physical impairment of the person with disabilities in order to adapt the operation or the accommodation of such motor vehicle to such person. Such documentation shall be provided by a physician licensed to practice medicine in the State of Connecticut. Any such exemption shall expire when the vehicle is sold.
Applications to establish eligibility for the exemption permitted by this article shall be filed annually with the Assessor not later than December 31 following the assessment date with respect to which such exemption is claimed. For motor vehicles purchased on or after October 2 and on or before July 31 of the assessment year for which such exemption is claimed, said application shall be filed not later than 60 days after such purchase. Applications for exemption relative to the assessment year which commenced on October 1, 2000, may be made at any time prior to the expiration of such easement year.
This article shall be first applicable to the assessment year which commenced on October 1, 2000.