[Adopted 5-8-2000 STM]
Pursuant to Section 12-81c of the Connecticut General Statutes, an exemption from personal property taxation is hereby created for any ambulance-type motor vehicle which is owned by an individual or individuals and is used exclusively for the purpose of transporting any medically incapacitated individual, specifically excepting any such vehicle used to transport any such individual for payment or profit.
A. 
For purposes of this ordinance, "ambulance-type vehicle" means any motor vehicle specially equipped or modified in a significant way for the purpose of transporting a medically incapacitated individual, including but not limited to the inclusion of wheelchair lifts and hand controls, special seating and significant modification to accommodate medical or emergency equipment, such as oxygen; and "used exclusively" means that the vehicle is used and devoted primarily and inherently for the purpose of transporting a medically incapacitated individual and does not mean vehicles used partly for transporting a medically incapacitated individual and partly for other purposes or vehicles used to transport any such individual for payment.
B. 
Vehicles owned by corporations, partnerships or any entity other than an individual person or persons are not eligible for this exemption.
A. 
Any person who desires to claim the exemption provided in this ordinance shall file with the Assessor of the Town of North Haven, not later than November 1 following the assessment date with respect to which such exemption is claimed or, for vehicles purchased on or after October 2 and on or before July 31 of the assessment year for which such exemption is requested, not later than 30 days after such purchase. This article shall be applicable with respect to the assessment year which commences October 1, 2000.
B. 
Any person who desires to claim the exemption provided in this ordinance shall submit to the Assessor of the Town of North Haven a written application claiming such exemption on a form prepared by the Assessor and a letter from the applicant's physician which attests to the applicant's need for a substantially modified ambulance-type motor vehicle due to a person's medical incapacitation. Failure to file such an application in said manner and form shall constitute a waiver of the right to such exemption.
This ordinance is effective 30 days after publication.