[Adopted 10-22-1985]
[Amended 6-28-1994]
Any disabled veteran who qualifies for the exemption from property tax allowed under Subdivision 20 or Subdivision 21 of C.G.S. § 12-81 shall be eligible, pursuant to the provisions of C.G.S. § 12-81f, to have any one motor vehicle which is owned by said veteran and specially equipped for the purpose of adapting its use to the disability of such veteran assessed at 50% of the assessed value.
[Amended 1-10-1989]
The provisions of this article shall be applicable for the assessment year commencing October 1, 1985, and each assessment year thereafter. Applications for said exemption shall be filed with the Director of the Department of Assessments not later than November 1 following the assessment date or, for eligible vehicles purchased on or after October 2 and on or before July 31 following said assessment date, not later than 30 days after such purchase, in the manner specified in C.G.S. § 12-81g, as may be amended from time to time.