[Adopted 6-3-1996 by the Board of
Selectmen]
There is hereby created, pursuant to Section
12-81c of the Connecticut General Statutes, an exemption from personal
property taxation for any ambulance-type motor vehicle which is used
exclusively for the purpose of transporting any medically incapacitated
individual, except any such vehicles used to transport any such individual
for payment.
As used in this article, the following terms
shall have the meanings indicated:
Any motor vehicle specially equipped or modified in a significant
way for the purpose of transporting any medically incapacitated individual.
Such special equipment or modification includes but is not limited
to the installing of lifts, equipping with stretchers, beds or other
special seating or any significant modifications to accommodate medical
or emergency equipment.
Any person for whose benefit certain special equipment or
modification referenced in the definition of "ambulance-type vehicle"
is necessary.
The provision of vehicular transportation to such medically
incapacitated individuals by themselves or another.
The vehicle is used for and devoted solely to the purpose
of transporting one or more medically incapacitated individuals, and
does not mean vehicles used partly for transporting medically incapacitated
individuals and partly for other purposes.
Applications for the exemption permitted by
this article shall be filed annually with the Assessor of the Town
of Guilford, in such manner and including such information as required
by the Assessor, 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 30 days
after such purchase. Applications for exemption relative to the assessment
year which commenced on October 1, 1995, 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, 1996,
not later than 30 days after such purchase.
This article shall be applicable with respect
to the assessment year which commences October 1, 1995.
