Sec. 74-46. - Exemption for vehicles of persons with disabilities.

The city exempts from taxation 50 percent of the value of any motor vehicle that has been specifically adapted with a wheelchair lift for use by an individual with a disability that is owned or registered by any person who has sustained the disability.

(Code 1971, § 21-30.1)

Cross reference— Persons with disabilities, ch. 50; traffic, ch. 76.