[Adopted 7-24-1990 by Ord. No. 93]
[1]
Editor's Note: Former Art. III, Solar Energy Exemption, adopted 12-21-1976 by Ord. No. 75, was repealed 3-9-2004. This ordinance also renumbered former Art. IV, §§ 176-6 through 176-9, as Art. III, §§ 176-5 through 176-8.
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.