[Adopted 11-14-2002]
A. 
Pursuant to the provisions Connecticut General Statutes Section 12-81c, an exemption from personal property taxation is hereby established for:
(1) 
Any ambulance-type motor vehicle that is used exclusively for the purpose of transporting any medically incapacitated individual, except any motor vehicle used to transport any such individual for profit; and
(2) 
Any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle is equipped for purposes of adapting its use to the disability of such person.
B. 
As used in this article, the term "motor vehicle" shall have the same meaning as used in Connecticut General Statutes Section 14-1.
No motor vehicle that is owned by any hospital, nursing home, health care organization, or other entity that provides health care, maintenance or rehabilitation services for profit shall be entitled to an exemption under this ordinance.
A motor vehicle shall be deemed to be used exclusively for transporting medically incapacitated individuals only when such vehicle is used for no other purpose.
A motor vehicle that is entitled to the exemption described in § 207-2A(2), above, shall be defined as and limited to a motor vehicle that has been equipped with devices or features specifically adapted to allow the use of the vehicle by a person with disabilities, including one or more of the following: special hand or foot controls, lifts, ramps, special seating or stretchers.
No exemption allowed pursuant to this article shall be valid unless the person claiming such exemption submits to the Town Assessor, and the Assessor approves, a written application for such exemption, together with such reasonable proof of entitlement to such exemption as the Assessor may require. Such proof may include, but is not limited to, current motor vehicle registration, photographs, and invoices for equipment and installation. A separate application must be filed with the Assessor for each tax year (July 1 to June 30) for which an exemption is claimed. The Assessor shall not approve any application for such exemption unless the application is filed with the Assessor on or before November 1 of the calendar year in which the relevant October 1 assessment date occurs; except, however, that an application for an exemption may also be filed within 30 days after the date of mailing of the first tax bill to be issued by the Town after an eligible motor vehicle is added to the Town's assessment list for the first time. The failure of an applicant to submit such a request prior to the applicable deadline shall be deemed to be a waiver of the exemption for all tax bills relating to the relevant assessment dates.
In the event the Town Assessor determines that an exemption is not permitted, the applicant may appeal that decision to the Board of Assessment Appeals of the Town of Griswold by filing a notice of appeal with the Town Clerk on or before the 30th day following the date of mailing of notice that the exemption has been denied. The Board of Assessment Appeals shall, within 30 days of its receipt of notice of the appeal, consider the appeal and render a decision. Any failure of the Board to act within the thirty-day period shall be deemed to be a denial of the appeal. A majority vote of the Board in favor of the exemption shall be necessary to overturn the decision of the Assessor and grant the exemption.