[Adopted 9-25-1990; amended 6-24-1999]
[Amended 8-26-1999; 11-9-2000]
In accordance with the provisions of § 12-81c
of the Connecticut General Statutes, as amended by Substitute House
Bill 5888, the Town of Colchester authorizes and directs the Assessor
to exempt from personal property taxation:
A.
Commencing with the October 1, 1990, Grand List, 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 profit; and
B.
Commencing with the October 1, 2000, Grand List, any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle is equipped, after its original manufacture, for purposes of adapting its use to the disability of such person (such vehicle shall be known as a "modified handicap accessible vehicle") as further defined below in § 129-11.
A.
For the purposes of this article, vehicle modifications
or adaptations qualifying a vehicle as a modified handicap accessible
vehicle shall include, but are not limited to:
(1)
Wheelchair or scooter loaders which mount on the roof
in the passenger area or in the trunk or other storage areas of a
motor vehicle; or
(2)
Any automotive adaptive control device which is installed
in the motor vehicle and includes any mechanical or electrical device
added to the standard motor vehicle to enable an individual with mobility
restrictions to control the accelerator, floor brake, turn signals,
dimmer switch, steering wheel and/or parking brake.
B.
The Assessor shall determine whether modifications
not specifically listed in this section qualify the vehicle under
this definition.
An owner of such vehicle must show proof annually to the Assessor that the vehicle meets the criteria listed in § 129-11A(1) or (2) above. Such proof must be submitted prior to 90 days from the date in which the tax was due. Failure to provide the required proof within the time limit prescribed shall be a waiver to the right to such exemption in that year.
