The Town Council of the Town of Barrington hereby
finds that § 44-34-13 of the Rhode Island General Laws (as
amended) provides that a municipality may exempt from taxation up
to 50% of the value of any motor vehicle that has been specially adapted
with a wheelchair lift for use by an individual with a disability
that is owned and registered by any person who has sustained a loss,
or permanent loss of use, of both legs or both arms. The Town Council
of the Town of Barrington further finds that it would be in the public
interest to exempt from taxation up to 50% of such property by reason
of the fact that such fifty-percent exemption would relieve the owners
of such motor vehicles of an unwarranted financial burden in excess
of the benefits of the citizens of Barrington would derive therefrom.
There is hereby exempted from taxation by the
Town of Barrington up to 50% of the value of any such motor vehicle
that has been so specially adapted with a wheelchair lift for use
by an individual with a disability that is owned and registered by
any person who has sustained a loss, or permanent loss of use, of
both legs or both arms. This exemption shall apply to not more than
one motor vehicle owned and registered for the personal, noncommercial
use of such person.