[Approved 8-11-1994 by Ch. No. 2360]
[Amended 5-30-2000 by Ch. No. 2562]
Pursuant to the general enabling authority conferred upon the various municipalities by the General Assembly through its passage of R.I.G.L. § 44-34-13, the City of Pawtucket hereby exempts from taxation an amount equal to, but not exceeding, 50% of the value of any motor vehicle that has been specially adapted with a wheelchair lift for use by an individual with a disability that is owned and registered by any person who has sustained a loss, or permanent loss of use of, both legs or both arms, up to a maximum of $10,000.
This exemption shall not apply to more than one motor vehicle owned and registered for the personal, noncommercial use of such person identified in § 363-36 of this article.
After the Tax Assessor has allowed an exemption under this article, no further evidence of the existence of the facts required by § 363-36 shall be required in any subsequent year.
[1]
Editor's Note: Former § 363-39, Effective date, was repealed 5-30-2000 by Ch. No. 2562.