Pursuant to Section 12-81c of the Connecticut General Statutes, any
ambulance-type motor vehicle which is exclusively used for the purpose of
transporting any medically incapacitated individual, except any such vehicle
used to transport any such individual for payment, shall be exempt from local
property tax.
As used in this article, the following terms shall have the meanings
indicated:
AMBULANCE-TYPE MOTOR VEHICLE
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 lift, the equipping with stretchers, beds
or other special seating accommodations and significant modifications to accommodate
medical or emergency equipment such as oxygen.
USED EXCLUSIVELY
That the vehicle is used and devoted primarily and inherently for
the purpose of transporting medically incapacitated individuals and does not
mean vehicles used partly for transporting medically incapacitated individuals
and partly for other purposes.
Said type and use shall be provided to the Assessor by the applicant
prior to obtaining said exemption.
Applications for such exemption shall be filed annually with the Assessor's
office, in such manner and including such information as required by the Town
Assessor, no later than November 1 immediately following the assessment date
with respect to which such exemption is claimed. For vehicles registered after
October 1, but prior to July 31 immediately following, application must be
made 30 days after the initial date of registration. This section shall be
applicable with respect to the assessment year which commences October 1,
1998.