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:
AMBULANCE-TYPE MOTOR VEHICLE
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.
USED EXCLUSIVELY
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.