[1]
Editor's Note: Former Article II, Assessor, was repealed by Ord. of 8-16-1984.
[Ord. of 4-22-1991, § 1]
Any person who owns an ambulance-type motor vehicle which has been specially modified to transport a medically incapacitated individual shall be entitled to a tax exemption on so much of the value of such vehicle as is directly related to the cost of such special modifications, provided that all of the following conditions are met:
(a) 
Such modification shall be used exclusively for the purpose of transporting a medically incapacitated individual;
(b) 
Such vehicle shall not be used to transport any such individual for payment;
(c) 
All tax liability to the Town with respect to such vehicle is current; and
(d) 
Application and, as necessary, reapplication for tax relief as provided herein is made to and approved by the Assessor as provided for in § 19-17 hereof.
[Ord. of 4-22-1991, § 2]
In order to be entitled to the tax exemption benefits provided for herein, the owner of an ambulance-type motor vehicle which has been specially modified to transport a medically incapacitated individual must file an application for such exemption with the Assessor of the Town of New Milford prior to October 1 for vehicles assessed on the October 1 Assessment List, and within 30 days of acquisition for vehicles assessed on the October 1 Supplementary Motor Vehicle Assessment List. Such application shall be in form and content as prescribed by the Assessor. Thereafter, reapplication for such benefits shall be filed with the Assessor not less than annually prior to October 1. Failure to file an application or a reapplication in said manner and within the time limit prescribed shall constitute a waiver of the right to such exemption for the applicable assessment year.
[Ord. of 4-22-1991, § 3]
Notwithstanding the provisions of § 19-17 hereof, the owner of an ambulance-type motor vehicle which has been specially modified to transport a medically incapacitated individual shall be entitled to the tax exemption benefits provided for herein if such owner files or has filed an application for such exemption with the Assessor of the Town of New Milford within 30 days of the effective date of this Article with respect to the October 1, 1990, Assessment and Supplementary Motor Vehicle Assessment Lists, and provided that such owner otherwise qualifies for such relief.