[Adopted 9-16-1993, effective 10-18-1993 (Ch. II, § 8,
2-08-03, of the 1991 Code)]
[Amended 2-17-2005, effective 3-16-2005]
This article is enacted pursuant to R.I.G.L.
§ 44-34-13.
Fifty percent of the value of any motor vehicle
that has been specifically adapted with a wheelchair lift for use
by an individual with a disability shall be exempt from taxation.
This article shall apply to not more than one
motor vehicle owned and registered for the personal, noncommercial
use of any person who has sustained a loss, or permanent loss, of
use of both legs or both arms.
In the event the person suffering said loss
is unable to register said motor vehicle, then the exemption shall
apply where the motor vehicle is registered to an immediate family
member.
