[Adopted by the Board of Selectmen effective 10-21-1990 (§ 155 of the prior compilation)]
Pursuant to C.G.S. § 12-81c, privately owned motor
vehicles which are used for the purpose of transporting medically
incapacitated individuals shall be exempt from personal property taxation
in the Town of Winchester.
A.
This exemption
shall not apply to any vehicle used to transport any such individual
for payment.
B.
Any owner
of such a vehicle desiring to claim the exemption provided by this
article shall complete and file an application with the Assessor's
office annually between September 1 and October 31.
C.
The Assessor's
office shall inspect said vehicle and determine whether such vehicle
is eligible for said tax exemption. In making his/her determination,
the Assessor shall consider the extent to which said motor vehicle
has been modified to accommodate medically incapacitated individuals,
including, but not limited to, whether said vehicle is equipped with
specially designed hand, foot or hand and foot controls, wheelchair
lifts or hoists.
D.
Taking
into consideration the permanent status of the client's disability,
the Tax Assessor, at his/her discretion, may exempt said application
from the requirement to file annually for renewal. However, if annual
application renewal is not waived by the Assessor, failure to file
an application for said exemption annually shall result in the loss
of the tax exemption for said year.
