§ 74-432. Qualification of motor vehicle owned or leased by volunteer fire department or rescue squad member and regularly used to respond to calls for emergency services.

(a)

Pursuant to Code of Virginia, § 58.1-3506(A)(13), one motor vehicle owned by members of a county volunteer rescue squad or county volunteer fire department or one motor vehicle leased by any member of a county volunteer rescue squad or county fire department, if the member is obligated by the terms of the lease to pay tangible personal property tax on the vehicle and which vehicle is regularly used by each volunteer rescue squad member or volunteer fire department member to respond to rescue squad or fire department emergency calls or used by a member who regularly performs other duties for the rescue squad or fire department, is hereby defined as a separate item of taxation and shall constitute a classification separate from other classifications of tangible personal property.

(b)

By January 31 of each year, each volunteer rescue squad member or volunteer fire department member shall provide the commissioner of the revenue with a certification by the chief or head of the volunteer organization that the volunteer is a member of the county volunteer rescue squad or fire department who regularly responded to calls or regularly performed other duties for the rescue squad or fire department for the previous calendar year using the qualifying vehicle. However, the commissioner of the revenue shall be authorized, in his discretion and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline. The certification must include the vehicle identification number of the motor vehicle for which the separate tangible personal property classification is sought.

(Code 1988, § 13-267)

(Code 1988, § 13-267)