[Adopted 4-18-1996 (Ch. III, Art. 6, of the 1975 Code)]
Pursuant to the authority of C.G.S. § 12-81c, 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 profit, shall be exempt from personal property taxation, commencing with the October 1, 1996, assessment year.
Any person owning a vehicle for which exemption from personal property taxation under § 255-10 of this article is claimed shall file a claim for such exemption with the Assessor by not later than November 1 in the assessment year in which the exemption is initially sought, in such form and with such proofs as the Assessor may reasonably require. The Assessor shall determine whether such property should be exempt. The decision of the Assessor shall be subject to review in the manner prescribed in C.G.S. § 12-89.