Pursuant to the authority granted to municipalities by Section 12-81c of the Connecticut State statutes, the Town of Norfolk hereby enacts an ordinance to exempt from personal property taxation any specially equipped motor vehicle owned by a person with disabilities or owned by the parent or guardian of a person with disabilities.
[Adopted 12-4-2008 STM]
As used in this article, the following terms shall have the meanings indicated:
A vehicle defined by Chapter 14-1(47) of the C.G.S.
Any owner of a motor vehicle who has a physical impairment, or any owner of a motor vehicle whose child or ward has a physical impairment and whose physical impairment requires the special adaptive equipment referenced in the definition of "specially equipped motor vehicle" in order to adapt the use of such vehicle to the physical impairment of the owner or to the physical impairment of the owner's child or ward. Persons with physical impairments of a limited duration shall not be considered as a "person with disabilities."
A motor vehicle which has undergone a permanent modification to its frame or other structural member by the bolting or welding of special equipment for the purpose of adapting its use to the physical impairment of the owner of such motor vehicle or the physical impairment of the owner's child or ward. Such equipment shall include raised roofs with roll-bar systems, raised doors, special control stations, dropped floors, kneeling systems, wheelchair lift, ramp, hand controls, cart lift and any other device or mechanism necessary to permit its operation by the owner of such motor vehicle or to permit its accommodation for the owner's child or ward.
Any, which shall include more than one specially equipped motor vehicle, shall be exempt from personal property taxation.
The Assessor shall require written and signed documentation verifying that the installation of the special equipment is directly related to the physical impairment of the person with disabilities in order to adapt to operation or the accommodation of the specially equipped motor vehicle to such person. A physician licensed to practice in the State of Connecticut shall provide such documentation. Any such exemption shall expire when the vehicle is sold.
Applications to establish eligibility for the exemption permitted by this article shall be filed annually with the Assessor not later than December 31 following the assessment date with respect to which such exemption is claimed. For motor vehicles purchased on or after October 2 and on or before July 31 of the assessment year for which such exemption is claimed, said application shall be filed no later than 60 days after such purchase. Applications for exemption relative to the assessment year, which commences on October 1, 2009, may be made any time prior to the expiration of such assessment year.
This article shall be first applicable to the assessment year which commences on October 1, 2009.