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.
This ordinance is effective 30 days after publication.