[Adopted 5-29-2001; amended in its entirety 10-25-2005]
The Town of Bethel hereby enacts legislation
to exempt from personal property tax certain motor vehicles which
have been specially equipped and/or adapted for the use of the disabled
pursuant to § 12-81c(3) of the Connecticut General Statutes,
as amended.
As used in this article, the following terms
shall have the meanings indicated:
A vehicle which is modified, equipped and/or fitted with
special equipment to accommodate a disabled individual who is incapable
of operation of a motor vehicle on his or her own, to use or operate
the same for transportation and/or to transport a person with disabilities
as hereinafter defined. By way of example, special equipment shall
be but not limited to, hand controls, lifts, ramps, special seating,
braking or acceleration mechanisms for manual operation, physical
alterations to accommodate medical equipment, i.e., oxygen tanks,
mechanical respirators.
An individual whose licensed physician has attested in writing
that the individual requires a specially equipped and/or modified
motor vehicle as hereinbefore defined as a result of the individual's
medical incapacitation and/or disability.
An individual who owns a motor vehicle as hereinbefore defined
and has been a resident of the Town of Bethel for at least six months
and one day immediately prior to the assessment date for which the
application is to be filed.
Any individual who is a resident of the Town
of Bethel with disabilities who owns a motor vehicle as described
herein or is a resident of the Town of Bethel and the parent or guardian
of a person with disabilities and owns a motor vehicle described herein
shall be eligible for exemption of the personal property taxes for
one said motor vehicle.
A.
The owner of such a motor vehicle described herein
may apply to the Assessor of the Town of Bethel on a form prepared
by the Assessor for personal property tax exemption for one motor
vehicle.
B.
At the time the owner makes application to the Assessor,
the owner must provide proof in the form of documentation that the
motor vehicle has been equipped or adapted for use by a disabled individual
as hereinbefore defined.
C.
At the time that the owner makes application to the
Assessor, the owner shall provide proof of disability of the individual
as hereinbefore defined by way of a licensed physician attesting in
writing to the individual's need for a specially equipped and/or modified
motor vehicle as hereinbefore defined. Proof of the individual's disability
through a physician's written attestation shall be valid for a period
of three years after which a new physician's written attestation must
be submitted.
D.
Applications for such exemptions shall be filed annually
between October 1 up through and including January 31 following the
assessment date with respect to which such exemption is claimed.
This Article VII shall be effective immediately and shall be applicable to those motor vehicles as of the assessment date of October 1, 2000, provided an application is made a motion which was seconded prior to June 29, 2001. For all future assessment years, an application must be filed within the designated dates as hereinbefore set forth in § 98-24D.
