§ 74-431. Classification of motor vehicle used by member of volunteer fire department, rescue squad or auxiliary police in performance of emergency or auxiliary police duties; reduced personal property tax rate.

Latest version.

(a)

There is hereby established for county taxation purposes a separate classification of tangible personal property entitled "motor vehicle used by volunteer fire department and rescue squad member in performance of emergency fire or rescue services or used by auxiliary police officer to respond to auxiliary police duties."

(b)

Motor vehicles classified separately as being (i) owned by a member of a volunteer rescue squad or volunteer fire department or auxiliary police officer, or (ii) leased by such person if obligated by the terms of such lease to pay tangible personal property tax and used in the performance of his duties as a member of such organization or auxiliary police unit and certified by such organization that the member regularly responds to emergency calls or performs other duties shall be assessed a tax rate of $0.10 per $100.00 of assessed value.

(Code 1988, § 13-266)

(Code 1988, § 13-266)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');