[Adopted 9-4-1990 by Ord. No. 168-90]
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 vehicle used to transport any such individual
for payment.
For purposes of 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 medically incapacitated individuals,
including but not limited to the inclusion of special hand controls,
lifts, ramps, the equipping of stretchers or other special seating
and significant modifications to accommodate medical equipment such
as oxygen or mechanical respirators.
The vehicle is used and devoted primarily and inherently
for the purpose of transporting medically incapacitated individuals
and does not mean vehicles partly for transporting medically incapacitated
individuals and partly for other purposes.
A.
Any owner of any such motor vehicle used for the purpose
as stated above shall apply to the Assessor or Board of Assessors
for such personal property tax exemption. The Assessor or Board of
Assessors shall determine whether or not said motor vehicle has been
adapted and/or modified and that it will be used exclusively for the
purpose of transporting a medically incapacitated individual for no
payment.
B.
Applications for such exemptions must be filed annually
with the Assessor or Board of Assessors not later than 30 days following
the assessment date with respect to which such exemption is claimed
or for vehicles purchased on or after October 2, or on or before July
31, of the assessment year for which such exemption is requested,
not later than 30 days after such purchase or modification has been
made to the owner's existing vehicle. Failure to file such application
in said manner and form within the time limit prescribed shall constitute
a waiver of the right to such exemption for the assessment year.
