[Adopted 10-7-1997 by Ord. No. 78]
Pursuant to Section 12-81c of the Connecticut General Statutes, the Town of Wolcott hereby adopts and authorizes a personal property taxation exemption for any ambulance-type motor vehicle as defined below in § 320-2, which is used exclusively for the purpose of transporting any medically incapacitated individual; excepting herefrom, however, any such vehicle used to transport such individual for profit.
As used in this article, the following terms shall have the
meanings indicated:
Any motor vehicle specially designed, equipped or significantly
modified for the purpose of, and used exclusively for, transporting
any medically incapacitated individual and which contains one or more
of the following: a lift, ramp, or similar mechanical means of providing
vehicle access, a stretcher, bed, or other special seating.
This article shall become applicable for the October 1, 1998,
Grand List and for successive Grand Lists thereafter.
An applicant for a personal property tax exemption pursuant
to this article shall file an application annually with the Tax Assessor,
in such manner and requiring such information as requested by the
Tax Assessor, on or before the October 1 annual assessment date for
the assessment year for which such exemption is requested. For vehicles
purchased after October 1 of the assessment year for which such exemption
is requested, an application shall be filed no later than 60 days
after the date of such purchase. An exemption, if granted, shall continue
for the assessment year for which the exemption was requested so long
as the vehicle is being used for the above-stated purpose, and must
be renewed annually.
