[Adopted STM 1-16-2002]
The Town of Barkhamsted, pursuant to the provisions of Connecticut
General Statutes, Section 12-81c, hereby exempts from personal property
taxation any motor vehicle owned by a person with disabilities, or
owned by the parent or guardian of such person, which vehicle is equipped
for purposes of adapting its use to the disability of such person.
Such vehicle must be substantially modified to accommodate loading
or operational modifications such as lifts or hand-controlled braking
or accelerating mechanisms. Said exemption shall be obtained by filing
a written application with the Assessor, who shall inspect the vehicle
to verify that it is specially equipped or modified for use by a person
with disabilities.
