[Adopted 2-17-1987]
A.Â
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.
B.Â
For the purposes of this section, 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 wounded, injured, sick, invalid
or incapacitated human beings, or expectant mothers.
C.Â
Application for such exemption shall be made annually
upon such forms as may be prescribed by the City Assessor and shall
contain:
(1)Â
The name and address of the applicant and the owners
of the ambulance-type vehicle.
(2)Â
A description of each such vehicle, including the
make, model, year of manufacture, and motor chassis number; current
state license number; the length of time the ambulance-type vehicle
has been in use; and the color scheme, insignia, name, monogram or
other distinguishing characteristics to be used to designate the applicant's
vehicle.
(3)Â
The location and description of the place or places
from which it is intended to operate.
(4)Â
Such other information as the City Assessor shall
deem necessary to comply with this section.
D.Â
Such 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 assessment year for which such exemption
is requested said application shall be made within 30 days of said
purchase.
E.Â
This section shall be applicable to the assessment
year which commenced October 1, 1986, and succeeding assessment years
thereafter.
F.Â
Applications for exemptions relative to the assessment
year which commenced on October 1, 1986, shall be made not later than
30 days following the effective date of this section or, for vehicles
purchased after said effective date but before August 1, 1987, not
later than 30 days after such purchase.