[Adopted 3-15-1988 by Ord. No. 88-01 (§ 16-4 of the 1987 Code)]
There is hereby created pursuant to Connecticut General Statutes § 12-81c an exemption from personal property taxation, after inspection and approval by the Assessor's office, of any privately owned vehicle equipped with special hand controls or other adaptations for physically disabled drivers or passengers, and vans equipped with wheelchair lifts or hoists, used exclusively for the purpose of transporting physically disabled persons or passengers.
This exemption shall not apply to any vehicle used to transport such persons for payment.
Any person who wishes to claim said exemption may file a written application with the Assessor's office.
The Assessor is given the authority to promulgate such regulations and forms as necessary to implement this exemption.