The Town exempts from taxation 50% of the value of any motor
vehicle that is necessary to transport a family member with a disability
or where the vehicle has been specially adapted to meet the specific
needs of the person with a disability. This exemption shall apply
to not more than one motor vehicle owned and registered for personal,
noncommercial use. After the Assessor has allowed an exemption under
this section, no further evidence of the existence of the facts required
by this section shall be required in any subsequent year. RIGL §
44-34-13.