As used in this article, the following terms shall have the
meanings indicated:
DISABLED INDIVIDUAL
An individual whose licensed physician has attested, in writing,
that the individual requires a specially equipped and/or modified
motor vehicle as hereinbefore defined as a result of the individual's
medical incapacitation and/or disability.
MOTOR VEHICLE
A vehicle which is modified, equipped and/or fitted with
special equipment to accommodate a disabled individual who is incapable
of operation of a motor vehicle on his or her own, to use or operate
the same for transportation and/or to transport a person with disabilities
as hereinafter defined. By way of example, special equipment shall
be, but is not limited to, hand controls, lifts, ramps, special seating,
braking or acceleration mechanisms for manual operation, physical
alterations to accommodate medical equipment, i.e., oxygen tanks,
mechanical respirators.
RESIDENT
An individual who owns a motor vehicle as hereinbefore defined
and has been a resident of the Town of Easton for at least six months
and one day immediately prior to the assessment date for which the
application is to be filed.
Any individual who is a resident of the Town of Easton with
disabilities who owns a motor vehicle as described herein or is a
resident of the Town of Easton and the parent or guardian of a person
with disabilities and owns a motor vehicle described herein shall
be eligible for exemption of the personal property taxes for one said
motor vehicle per household.
The exemption shall not apply to equipped motor vehicles operated
for profit.
The exemption shall expire when the equipped motor vehicle ceases
to be used by the disabled owner or parent or guardian of a person
with disabilities. Also, the exemption shall expire when the vehicle
is sold or transferred and not used for the use intended.
This Ordinance is to take effect upon passage and publication.