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Town of Montville, CT
New London County
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Table of Contents
Table of Contents
[Adopted 1-8-2001 by Ord. No. O-U-4 (Part 46 of the 1991 Compilation)]
The Town of Montville hereby ordains, pursuant to C.G.S. § 12-81c, that there shall be exempt from personal property taxation:
A. 
Any ambulance-type motor vehicle that is used exclusively for the purpose of transporting any medically incapacitated individual, except any such vehicle used to transport any such individual for profit;
B. 
Any property owned by a nonprofit ambulance company; and
C. 
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.
As used in this article, the following terms shall have the meanings indicated:
ADAPTIVE CONTROL DEVICES
Includes, but shall not be limited to, any mechanical or electrical devices added to a standard motor vehicle to enable an individual with mobility restrictions to control the accelerator, foot brake, turn signals, dimmer switch, steering wheel and/or parking brake.
MOTOR VEHICLE
As contained in § 345-12C above, a vehicle that has been altered, reconfigured or has undergone mechanical or structural changes that permit a person with a disability to safely drive such vehicle or ride as a passenger therein. "Motor vehicle" shall include, but shall be limited to, vehicles equipped with hand controls, hoists, lifts and other adaptive control devices.
The Tax Assessor shall determine whether a motor vehicle is entitled to the exemption described in § 345-12C above.
Any such person submitting a claim for the exemption described in this article shall be required to file an application on a form to be prepared for such purpose by the Tax Assessor. Said application shall be filed not later than the date of the assessment list with respect to which such exemption is claimed, with the exception of the assessment year commencing October 1, 2000, in which case said application shall be filed within 30 days from the effective date of this article.
This article shall be effective 30 days from the date of its passage and shall be applicable to the assessment year commencing October 1, 2000, and each assessment year thereafter until modified or repealed.