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"AMBULANCE." A vehicle for transporting the sick and injured which is equipped and staffed to provide medical care during transit, and which is operating as an ambulance under the authority and in compliance with promulgated regulations of the State of Connecticut, and registered as such by the Department of Motor Vehicles.
"AMBULANCE-TYPE VEHICLE" or "MOTOR VEHICLE OWNED BY A PERSON WITH A DISABILITY." Any motor vehicle specifically equipped or modified in a significant way for the purpose of transporting medically incapacitated or disabled individuals, including but not limited to, the inclusion of lifts or hand brakes, the equipping with stretchers, beds or other special seating and equipment such as oxygen.
"USED EXCLUSIVELY." The vehicle is used and devoted to the transporting of medically incapacitated individuals.
(B) Exemption. There is hereby created, pursuant to Conn. Gen. Stat. § 12-81c, an exemption from personal property taxation for (1) any ambulance-type vehicle which is used exclusively for the purpose of transporting any medically incapacitated individual, except any such vehicle used to transport any individual for profit; (2) any property owned by a non-profit ambulance company, and (3) any motor vehicle owned by a person with disabilities, or owned by a parent or guardian of such person, which vehicle is equipped for purposes of adapting its use to the disability of such person.
(C) Application procedure. Applications for such exemption shall be filed with the Assessor of the Town, in such manner and requiring such information as required by the Assessor. Applications shall be filed no later than the date of the assessment list with respect to which such exemption is claimed, or for vehicles purchased after October 1 and on or before July 31 of the assessment year for which such exemption is requested, not later than 60 days after such purchase. Reapplication for the same vehicle shall not be required.
(Ord. 376, passed 5-4-98; Am. Ord. 451, passed 11-5-01; Am. Ord. 635, passed 6-3-13)