City of Norwalk, CT
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2023-05-23
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Ordinances
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Chapter 103 Taxation
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Article X Property Tax Exemption for Ambulance-Type Vehicles
- Charter and Special Acts
- Ch 1 Charter and Related Laws
- Ch 5 Special Acts
- Ordinances
- Ch 7 General Provisions
- Ch 8 Adoption of Code
- Ch 9 Administration
- Ch 10 Adult Use, Licensing
- Ch 11 Air Pollution
- Ch 11A Alarm Systems
- Ch 12 Alcoholic Beverages
- Ch 14 Amusements
- Ch 15 Animals and Fowl
- Ch 17 Aquifer Protection Agency
- Ch 17A Arts and Culture Commission
- Ch 18 Auctions
- Ch 18A Body Care and Body Art Facilities
- Ch 18B Tanning Facilities
- Ch 19 Bidding and Purchasing
- Ch 20 Bike/Walk Advisory Commission
- Ch 21 Billboards and Signs
- Ch 26 Building Code
- Ch 27 Buildings and Facilities, City
- Ch 29 Cannabis
- Ch 30 Capital Projects Program
- Ch 30A Certificates of Occupancy
- Ch 30B Chief of Staff
- Ch 31 Civil Preparedness
- Ch 32 Code of Ethics
- Ch 33 Community Services Department
- Ch 34 Contractors
- Ch 35 Conservation Commission
- Ch 35A Department of Code Enforcement
- Ch 35B Economic and Community Development
- Ch 36 Enterprise Zone
- Ch 37 Environmental Hazards
- Ch 38 Explosives
- Ch 39 Fair Rent
- Ch 40 Fire-Alarm Systems: Institutions
- Ch 41 Fire Department
- Ch 42 Fire Lanes
- Ch 42A Fire Prevention
- Ch 43 Floods and Erosion Control Board
- Ch 44 (Reserved)
- Ch 45 Food and Food Establishments
- Ch 47 Fuel-Oil Heating
- Ch 50 Gas and Oil Exploration
- Ch 53 Going-Out-Of-Business Sales
- Ch 54 (Reserved)
- Ch 55 Demolition Delay
- Ch 56 Historic District
- Ch 57 Health and Sanitation
- Ch 57A Historical Commission
- Ch 57B Home Health Care Agency
- Ch 57C Water Emergency
- Ch 58 Housing, Tax Abatement
- Ch 58A Blight Prevention
- Ch 59 Housing Code
- Ch 59A Housing: Equal Opportunity
- Ch 59B Housing Site Development Agency
- Ch 59C Housing Partnership
- Ch 59D Urban Rehabilitation Homeownership Program Tax Deferral
- Ch 60 Human Relations Commission
- Ch 60A Inland Wetlands and Watercourses
- Ch 61 Justices of the Peace
- Ch 62 Living Wage
- Ch 62A Landlord Identification
- Ch 63 Law Department
- Ch 64 Loitering for Solicitation
- Ch 65 Massage Establishments and Therapists
- Ch 66 Milk
- Ch 66A Mooring and Anchoring
- Ch 67 Motor Vehicle Junkyard Operations
- Ch 67A Municipal Liability
- Ch 68 Noise
- Ch 69 Norwalk Harbor
- Ch 70 Maritime Aquarium at Norwalk Authority
- Ch 70A Nudity, Public
- Ch 71 Nuisances
- Ch 72 Numbering of Buildings and Trailers
- Ch 72A Panhandling and Loitering
- Ch 73 Park Authorities
- Ch 73A Parking Authority
- Ch 73B Parking Violations and Citations
- Ch 74 Parks and Recreation
- Ch 77 Peddlers, Street Vendors and Solicitors
- Ch 77A Pesticides
- Ch 78 Phased Increased Assessment
- Ch 79 Planning and Zoning Commission
- Ch 80 (Reserved)
- Ch 81 Pocket Bikes and Motorized Scooters
- Ch 83 Poles, Conduits, Wires and Fixtures
- Ch 84 Retirement Benefits
- Ch 85 Police Department: Cadet Corps
- Ch 85A Procurement Guidelines
- Ch 86 Public Lighting
- Ch 87 Public Library Board
- Ch 88 Public Gatherings and Special Events
- Ch 88A Public Safety Board
- Ch 89 Council of Governments
- Ch 89A Regional Council of Elected Officials
- Ch 90 Operations and Public Works, Department of
- Ch 91 Sewers, Public
- Ch 92 Septage Disposal
- Ch 93 Stormwater, Illicit Discharges and Connections
- Ch 94 Solid Waste Collection & Disposal; Transfer Station & Yard Waste Site
- Ch 95 Streets and Sidewalks
- Ch 95A Littering and Illegal Dumping
- Ch 96 Excavations and Encroachments in Public Streets and Grounds
- Ch 97 Excavating and Filling of Land
- Ch 98 Vehicle and Traffic
- Ch 99 Snow Emergencies
- Ch 100 Special Services Districts
- Ch 101 Scenic Roads
- Ch 102 Swimming Pools
- Ch 103 Taxation
- Ch 103 Art X Property Tax Exemption for Ambulance-Type Vehicles
- § 103-37 Statutory authority; exemption granted.
- § 103-38 Definitions.
- § 103-39 Application for exemption.
- Ch 104 Tenements: Abatement of Nuisances
- Ch 105 Tenement Houses: Registration
- Ch 106 (Reserved)
- Ch 107 Town Clerk, Compensation of
- Ch 108 (Reserved)
- Ch 111 (Reserved)
- Ch 112 Trees
- Ch 113 Water Pollution Control Authority
- Ch 114 Water Use for Tree Spraying
- Ch 115 Women, Commission on Status of
- Ch 116 Zoning Board of Appeals
- Ch 117 Zoning Enforcement
- Ch 118 Zoning
- Appendix
- Part I
- Ch 125 Land Subdivision Regulations
- Part II
- Ch 126 Pension Plan
- Part III
- Ch 127 Sewer Assessments
- Part IV
- Ch 128 Veteran's Memorial Park
- Part V
- Ch 129 Voting Hours
- Part VI
- Ch 130 Welfare Benefits
- Part VII
- Ch 131 Salaries
- Part VIII
- Ch 132 Food Service Employees Pension Plan
- Part IX
- Ch 133 Executive Orders
- Disposition List
- Ch DL Disposition List
[Adopted 1-28-2003]
Pursuant to Section 12-81c of the Connecticut General Statutes,
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,
shall be exempt from the local personal property tax.
As used in this article, the following terms shall have the
meanings indicated:
Any motor vehicle specially equipped or modified in a significant
way for the purpose of transporting medically incapacitated individuals,
including but not limited to the inclusion of lifts, the equipping
with stretchers, beds or other special seating, and significant modification
to accommodate medical or emergency equipment such as oxygen.
That the vehicle is used and devoted primarily and inherently
for the purpose of transporting medically incapacitated individuals
and does not mean vehicles used partly for transporting medically
incapacitated individuals and partly for other purposes.
Applications for such exemption shall be filed annually with
the Town Assessor's office, in such manner and including such
information as required by the Town Assessor, no later than November
1 following the assessment date with respect to which such exemption
is claimed or for vehicles purchased on or after October 2 and on
or before July 31 of the assessment year for which such exemption
is requested, not later than 30 days after such purchase. This section
shall be applicable with respect to the assessment year which commenced
October 1, 1985. Applications for exemptions relative to the assessment
year which commenced on said October 1, 2002, shall be made not later
than 30 days following the effective date of this section or, for
vehicles purchased after said effective date, but on or before July
31, 2003, not later than 30 days after such purchase.
