§ 15-2.1. Same—Motor vehicles of disabled veterans.

(a)

The board of aldermen, being the legislative body of the city, and pursuant to section 12-81(h) of the Connecticut General Statutes hereby approves an exemption from property tax of any one (1) motor vehicle owned by any veteran provided that such veteran meets the following conditions:

(1)

Veteran shall be defined as an individual who meets the requirements of section 12-81(19) of the general statutes as that statute may from time to time be amended.

(2)

The veteran must be disabled and have a disability rating by the Veterans Administration of the United States or is receiving a pension, annuity or compensation from the United States because of the loss in service of a leg or arm or that which is considered by the rules of the United States Pension Office or the Bureau of War Risk Insurance the equivalent of such loss.

(3)

The motor vehicle must be specially equipped for purposes of adapting its use to the disability of such veteran.

(b)

Provided all conditions have been satisfactorily met, the assessor shall note an exemption of 100% with the assessment year commencing October 1, 1991, or any assessment year thereafter, following the submission of documentation by the veteran that he qualifies as required herein, whichever is later.

(c)

The assessor shall require an application to be filed by the veteran annually and not later than the date of the assessment list to which such exemption is claimed together with documentary evidence of disability rating and that the motor vehicle is specially equipped and such other evidence as may be required by the assessor to evidence that the veteran qualifies under these conditions.

(Ord. No. 615, 3-14-91)