[Adopted 10-3-2001 (Ord. No. 81); amended 10-16-2002]
Pursuant to Connecticut General Statutes § 12-81c(3), the Town of Newtown does hereby exempt from personal property taxation on or after January 1, 2002, any one motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle is equipped for purposes of adapting its use to the disability of such person. Such a vehicle shall be defined as one substantially modified, equipped or fitted with, but not limited to, the following devices: hand controls, lifts, ramps, stretchers or other special seating and alterations to accommodate medical equipment such as oxygen tanks or mechanical respirators. The Tax Assessor shall devise such forms and applications as necessary to afford relief to those eligible and shall, in his or her sole discretion, determine whether a vehicle meets the above definition.