[Adopted 11-17-2008, effective
12-22-2008 (Ch. 10, § 10-8, of the Town Code)]
Exemption of personal property taxes on vehicles equipped for
transporting disabled persons may be allowed, in whole or in part,
pursuant to the authority of C.G.S. § 12-81c(3).
As used in this article, the following terms shall have the
meanings indicated:
Any vehicle equipped for purposes of adapting its use to
the disability of such person, including special hand, foot, or hand
and foot controls, wheelchair lifts or other adaptation required to
assist such disabled person.
An individual who has a physical impairment or impairments
which substantially limit major life activities, including seeing,
hearing, speaking, walking, breathing, performing manual tasks, learning,
caring for oneself and working.
A.
Any two motor vehicles which are owned and/or used by a person with
disabilities, which motor vehicles are equipped for purposes of adapting
its use to the disability of that person, are eligible for exemption
from the personal property tax of the Town of Woodbury, provided that
an application is filed with the Woodbury Assessor not later than
November 1 following the assessment date with respect to which such
exemption is claimed. For vehicles purchased on or after October 2
and on or before July 31 of the assessment year for which such exemption
is requested, application shall be made to the Assessor not later
than 30 days after the date of said purchase. Applications shall be
filed in such manner and including such information as requested by
the Assessor.
