(a) The city or town councils of the various cities and towns may, by ordinance, exempt from taxation up to fifty percent (50%) of the value of any motor vehicle that is necessary to transport a family member with a disability or where the vehicle has been specially adapted to meet the specific needs of the person with a disability. This exemption shall apply to not more than one motor vehicle owned and registered for personal, noncommercial use. After the assessors have allowed an exemption under this section, no further evidence of the existence of the facts required by this section shall be required in any subsequent year in the city or town in which the exemption has been allowed.
(b) For the purpose of this section:
(1) "Special adaptations" includes, but is not limited to: wheelchair lifts; wheelchair carriers; wheelchair ramps; wheelchair securements; hand controls; steering devices; extensions, relocations, and crossovers of operator controls; power assisted controls; raised tops or dropped floors; raised entry doors; or alternative signaling devices to auditory signals.
(2) "Specially adapted motor vehicle" means a motor vehicle with special adaptations; provided, that the cost of the special adaptations meets or exceeds seven percent (7%) of the value of the motor vehicle; provided, further, that the town of Johnston may, by ordinance, provide for an exemption when the cost of special adaptations is not less than two percent (2%).
History of Section.
P.L. 1992, ch. 369, § 1; P.L. 1998, ch. 109, § 2; P.L. 1999, ch. 83, § 125; P.L. 1999, ch. 130, § 125; P.L. 2002, ch. 388, § 1; P.L. 2005, ch. 117, art. 17, § 1.