As used in this article, the following terms shall have the
meanings indicated:
ADAPTED 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.
DISABLED PERSON
An individual whose licensed physician has attested, in writing,
that the individual requires a specially equipped and/or modified
motor vehicle because of the individual’s medical incapacitation
and/or disability.
Subject to verification of eligibility pursuant to the requirements
set forth herein by the Town Assessor, taxes shall be exempt for the
following property:
A. 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 profit.
B. Any motor
vehicle owned by a nonprofit ambulance company.
C. Any adapted
vehicle owned by a disabled person who is a resident of the Town of
Wilton, or owned by the parent or guardian, who is a resident of the
Town of Wilton, of such person.
Any exemption granted pursuant to this chapter shall expire
when:
A. The property
is sold or transferred.
B. The adapted
vehicle ceases to be used by the disabled owner or parent or guardian
of a person with disabilities.
C. The property
is otherwise no longer eligible for exemption under the terms set
forth in Section 3.