Sec. 12-81e. Exemption for certain vans used to transport employees to and from work.
Sec. 12-81e. Exemption for certain vans used to transport employees to and
from work. Any van owned by (1) an employer in the state, (2) a regional ride-sharing
organization in the state recognized by the Commissioner of Transportation, or (3) a
dealer providing vans under lease to such employer or such regional ride-sharing organization, which is used for the transportation of employees to and from a place of employment in the state shall be exempt from the assessment for property taxes permitted and
required under this chapter.
(P.A. 79-542, S. 2; P.A. 82-449, S. 2, 5.)
History: P.A. 82-449 broadened the exemption to include vans owned by certain ride-sharing organizations and dealers
who lease vans to employers or ride-sharing organizations, effective July 1, 1982 and applicable to assessment year commencing October 1, 1982, and each assessment year thereafter.