[Adopted 11-13-1996; amended in its entirety 10-15-1997]
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, is exempt from personal property taxation.
For the purposes of this article, the term "ambulance-type
vehicle" means any motor vehicle that is specially designed or constructed,
and equipped, and is intended to be used for and is maintained or
operated for the transportation of invalid or incapacitated human
beings.
Application for such exemption shall be made
upon such forms as may be prescribed by the Town Assessor and shall
contain:
A.
The name and address of the applicant and the owners
of the ambulance-type vehicle.
B.
A description of each such vehicle, including the
make, model, year of manufacture, vehicle identification number, current
state license number, and the length of time the ambulance-type vehicle
has been in use.
C.
The location and description of the place or places
from which it is intended to operate.
D.
Such other information as the Town Assessor shall
deem necessary to comply with this section.
Furthermore, the Assessor retains the right
to review any vehicle claiming an exemption, at any time, in order
to either continue or remove the exempt status.
Initial application for exemption shall be made
not later than November 1 following the assessment date with respect
to which such exemption is claimed. For vehicles purchased after October
1 and before August 1 of the initial assessment year for which such
exemption is requested, said application shall be made not later than
November 1 following the date of purchase. Once approved, subsequent
applications need not be filed unless a new motor vehicle is purchased.
This article shall be applicable to the assessment
year which commenced October 1, 1997, and succeeding assessment years
thereafter.
