§ 44-60. Tax exemption for veterans for motor vehicles.

(a)

In recognition of the extraordinary contributions and sacrifices of veterans in the national security and defense, the City Council does hereby provide that any veteran entitled to an exemption from property tax in accordance with C.G.S. § 12-81(20) or (21) shall be entitled to an exemption from property tax to be determined as a uniform percentage of one hundred (100) percent of the assessed value of any one (1) motor vehicle owned by any such veteran; provided, that such motor vehicle is specially equipped for the purposes of adapting its use to the disability of such veteran.

(b)

Any veteran submitting a claim for such exemption shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the assessment date with respect to which such additional exemption is claimed.

(Code 1961, § 18-17; Ord. No. 323, 2-4-1986)