Pursuant to C.G.S. § 12-81c, an exemption
from personal property taxation is provided for any ambulance-type
motor vehicle which is used exclusively for the purpose of transporting
a medically incapacitated individual, except any such vehicle used
to transport any such individual for payment.
As used in this article, the following terms
shall have the meanings indicated:
AMBULANCE-TYPE VEHICLE
Includes a vehicle equipped with special hand controls or
with other adaptations to assist physically disabled drivers or passengers.
It is the intent of this article that physically
disabled persons requiring special adaptations to a motor vehicle
either to drive said vehicle or to be transported by such vehicle
shall be entitled to a personal property tax exemption for said vehicle.
An applicant for a personal property tax exemption
pursuant to this article shall file an application with the Assessor
on or before the annual assessment date (October 1). Such exemption
shall continue from year to year so long as the vehicle is being used
for the above-stated purpose.