As used in this article, the following terms shall have the
meanings indicated:
AMBULANCE-TYPE VEHICLE/HANDICAPPED EQUIPPED VEHICLE
Any motor vehicle specially equipped or modified in a significant
way for the purpose of transporting any medically incapacitated individual.
Such special equipment or modification includes but is not limited
to the installing of lifts, equipping with stretchers, beds or other
special seating or any significant modifications to accommodate medical
or emergency equipment.
MEDICALLY INCAPACITATED INDIVIDUAL
Any person for whose benefit certain special equipment or
modifications referenced in the definition of "ambulance-type vehicle/handicapped
equipped vehicle" is necessary.
TRANSPORTING
The provision of vehicular transportation for such medically
incapacitated individuals by themselves or another person.
USED EXCLUSIVELY
The vehicle is used for and devoted solely to the purpose
of transporting one or more medically incapacitated individuals, and
does not mean vehicles used partly for transporting medically incapacitated
individuals and partly for other purposes.
Applications for the exemption permitted by this article shall
be filed annually with the Assessor of the Town of Branford, in such
manner and including such information as required by the Assessor,
not later than October 1 which is the assessment date with respect
to which such exemption is claimed. In the case of 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. Applications for exemption relative to the assessment
year which commenced on October 1, 2019, shall be made on or before
30 days of the effective date of this article or for vehicles purchased
after said effective date but on or before July 31, 2020, not later
than 30 days after such purchase.
This article shall be applicable with respect to the assessment
year that commences October 1, 2019.