Pursuant to Section 12-81c of the Connecticut
General Statutes, privately owned ambulance-type motor vehicles, vehicles
equipped with special hand controls or other adaptations for physically
disabled drivers or passengers and vans equipped with a wheelchair
lift for physically disabled drivers or passengers are exempt from
personal property taxation in the Town of Cromwell. This exemption
shall not apply to any vehicle used to transport any such individual
for payment.
Any person who desires to claim the exemption
provided in this article shall file with the Assessor in the Town
of Cromwell, within 30 days following the annual assessment dates,
written application claiming such exemption. Failure to file such
application in such manner and form within the time limit prescribed
shall constitute a waiver of the right to such exemption for the assessment
year.