Substitute House Bill No. 5670
          Substitute House Bill No. 5670

              PUBLIC ACT NO. 98-125


AN  ACT  EXPANDING  THE  PROPERTY TAX ABATEMENT ON
AMBULANCES  TO  INCLUDE  RETROFITTED   HANDICAPPED
VEHICLES.


    Be  it  enacted  by  the  Senate  and House of
Representatives in General Assembly convened:
    Section  1.  Section  12-81c  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    The legislative body  of any municipality may,
by  ordinance,  exempt   from   personal  property
taxation  (1)  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  profit, [and]
(2) any property  owned  by  a nonprofit ambulance
company AND (3)  ANY  MOTOR  VEHICLE  OWNED  BY  A
PERSON WITH DISABILITIES  WHICH IS EQUIPPED, AFTER
ITS ORIGINAL MANUFACTURE, FOR PURPOSES OF ADAPTING
ITS USE TO THE DISABILITY OF SUCH PERSON, PROVIDED
THE LEGISLATIVE BODY  OF THE MUNICIPALITY ADOPTS A
DEFINITION OF SUCH VEHICLE.
    Sec. 2. This  act  shall  take effect from its
passage  and shall  be  applicable  to  assessment
years of municipalities  commencing  on  or  after
October 1, 1998.

Approved May 27, 1998