Town of North Branford, CT Article II Exemption on Vehicles Which Transport Medically Incapacitated Individuals

[Adopted 8-13-1996 by Ord. No. 206, effective 9-10-1996]

§ 213-5 Grant of exemption.

The Town of North Branford, pursuant to § 12-81c of the Connecticut General Statutes, hereby exempts from personal property taxation 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 payment.

§ 213-6 Proof of modification required.

Individuals requesting such exemption must show proof to the Town Assessor that the vehicle was modified for use by a handicapped individual or for the transport of a handicapped individual. Individuals requesting such exemption must show proof to the Town Assessor that the vehicle was modified with properly-installed digital/hydraulic gas/brake mechanisms/loading and unloading lift device (lift harness, motorized loading ramp) which is to be used to assist the physically-challenged individual and/or the transporter for physically-challenged individuals.

§ 213-7 Expiration of exemption.

The exemption will expire when the vehicle is sold.

§ 213-8 When effective.

This article shall be effective for taxes due on the Grand List of October 1, 1995, and thereafter.