Pursuant to Connecticut General Statutes § 12-81c(3),
the Town of Newtown does hereby exempt from personal property taxation
on or after January 1, 2002, any one motor vehicle owned by a person
with disabilities, or owned by the parent or guardian of such person,
which vehicle is equipped for purposes of adapting its use to the
disability of such person. Such a vehicle shall be defined as one
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. The Tax Assessor shall
devise such forms and applications as necessary to afford relief to
those eligible and shall, in his or her sole discretion, determine
whether a vehicle meets the above definition.