[Adopted 8-13-1996 by Ord. No. 206, effective 9-10-1996]
The Town of North Branford, pursuant to § 12-81c of the Connecticut General Statutes, hereby exempts from personal property taxation any ambulance-type motor vehicle which is used exclusively for the purpose of transporting any medically-incapacitated individual, except any such vehicle used to transport any such individual for payment.
Individuals requesting such exemption must show proof to the Town Assessor that the vehicle was modified for use by a handicapped individual or for the transport of a handicapped individual. Individuals requesting such exemption must show proof to the Town Assessor that the vehicle was modified with properly-installed digital/hydraulic gas/brake mechanisms/loading and unloading lift device (lift harness, motorized loading ramp) which is to be used to assist the physically-challenged individual and/or the transporter for physically-challenged individuals.
The exemption will expire when the vehicle is sold.
This article shall be effective for taxes due on the Grand List of October 1, 1995, and thereafter.