Substitute House Bill No. 5888

Public Act No. 00-214

An Act Concerning A Property Tax Exemption For Vehicles Owned By Parents Of A Disabled Child.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 12-81c of the general statutes is repealed and the following is substituted in lieu thereof: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, (2) any property owned by a nonprofit ambulance company, and (3) any motor vehicle owned by a person with disabilities, or owned by the parent or guardian of such person, which vehicle 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.

Approved June 1, 2000