[Adopted 9-12-1988]
The Town of Stratford, pursuant to Section 12-81c
of the Connecticut General Statutes, hereby establishes 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.
As used in this article, the following terms
shall have the meanings indicated:
Any motor vehicle specially equipped for the purpose of transporting
medically incapacitated individuals.
Substantially modified, equipped or fitted with, but not
limited to, the following devices: hand controls, lifts, ramps, stretchers
or other special seating and alterations to accommodate medical equipment
such as oxygen tanks or mechanical respirators.
A.
Any owner of any such ambulance-type motor vehicle
may apply to the Tax Assessor of the Town of Stratford for such personal
property tax exemption. The Tax Assessor shall determine whether or
not said motor vehicle has been specially equipped so as to qualify
as an ambulance-type motor vehicle 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 Stratford Tax Assessor not later than 30 days following the
assessment date with respect to which such exemption is claimed. For
vehicles purchased on or after October 2, or on or before July 31
of the assessment year for which such exemption is requested, applications
must be filed not later than 30 days after the purchase of such vehicle
or after such modifications have been made to the owner's existing
vehicle.
