[Adopted 10-11-1994 by Ord. No. 94-13]
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.
A.
The Assessor, with the approval of the Town Solicitor, shall prepare a form of application to be used by any person seeking an exemption pursuant to § 169-20 hereof. Such application shall contain such supporting information as the Assessor shall require.
B.
All applications pursuant to this article shall be
filed on or before March 31 of any year in the Office of the Assessor.
The Assessor may extend the time for filing by any person when, in
the opinion of the Assessor, the failure to file by March 31 was not
the result of any fault of the applicant. After the Assessor has allowed
an exemption pursuant to this article, no further evidence of the
existence of the facts required by this section shall be required
in any subsequent year in which the exemption has been so allowed.
