[Amended 6-7-2021]
The Tax Assessor, in accordance with this article, adopted under
the authority of § 12-81c of the Connecticut General Statutes,
shall exempt from personal property taxation any ambulance-type motor
vehicle which is used exclusively for the purpose of transporting
any medically incapacitated individual, except any such vehicle used
to transport any such individual for payment. Said exemption shall
be retroactive to the October 1982 grand list.