[Adopted 11-6-2023]
As used in this article, the following terms shall have the
meanings indicated:
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.
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.
A.
The owner
of such property described in Section 3 may apply to the Assessor
of the Town of Wilton on a form prepared by the Assessor for tax exemption
pursuant to this chapter.
B.
At the
time the owner makes application to the Assessor, the owner must provide
proof in the form of documentation that vehicle sought for exemption
is eligible pursuant to Section 3. This shall include annual re-certification
by the disabled person’s licensed physician that the disabled
person requires a specially equipped and/or modified motor vehicle
because of the individual’s medical incapacitation and/or disability.
C.
Applications
for such exemptions shall be filed annually between October 1 up through
and including December 31 following the assessment date with respect
to which such exemption is claimed.
Any exemption granted pursuant to this chapter shall expire
when:
