New Milford |
Code of Ordinances |
Part II. Code of Ordinances |
Chapter 19. Taxation |
Article II. Tax Exemption for Specially Modified Vehicles to Transport Medically Incapacitated Persons |
§ 19-16. Tax exemption granted; conditions.
Latest version.
-
Any person who owns an ambulance-type motor vehicle which has been specially modified to transport a medically incapacitated individual shall be entitled to a tax exemption on so much of the value of such vehicle as is directly related to the cost of such special modifications, provided that all of the following conditions are met:(a)Such modification shall be used exclusively for the purpose of transporting a medically incapacitated individual;(b)Such vehicle shall not be used to transport any such individual for payment;(c)All tax liability to the Town with respect to such vehicle is current; and(d)Application and, as necessary, reapplication for tax relief as provided herein is made to and approved by the Assessor as provided for in § 19-17 hereof.
Ord. of 4-22-1991, § 1