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
payment;
Any motor vehicle specially equipped or modified in a significant
way for the purpose of transporting medically incapacitated individuals,
including but not limited to the inclusion of lifts, the equipping
with stretchers, beds or other special seating, and significant modification
to accommodate medical or emergency equipment, such as oxygen.
The vehicle must be owned by, and used as the primary means
of transportation for a person with disabilities. At a minimum the
vehicle must be equipped with automatic transmission and full hand
controls for the operation of gas and brakes. Modifications intended
to render the vehicle more comfortable, but not necessary to permit
it to be operated by its owner, shall not be sufficient to satisfy
the requirements of this definition. The owner of the vehicle must
present a valid Connecticut driver's license with restriction codes
"C" - Mechanical Aid and "E" - Auto Transmission.
The vehicle is used and devoted primarily and inherently
for the purpose of transporting medically incapacitated individuals
and does not mean vehicles used partly for transporting medically
incapacitated individuals and partly for other purposes.
Applications for said exemption shall be filed with
the Director of the Department of Assessments in such manner and including
such information as required by the Board of Assessors, not later
than November 1 following the assessment date with respect to which
such exemption is claimed or for vehicles purchased on or after October
2 and on or before July 31 of the assessment year for which such exemption
is requested, not later than 120 days after such purchase. This article
shall be applicable with respect to the assessment year which commenced
October 1, 2000. Applications for exemptions relative to the assessment
year which commenced on said October 1, 2000, shall be made not later
than 30 days following the effective date of this article or, for
vehicles purchased after said effective date but on or before July
31, 2001, not later than 30 days after such purchase.