§ 74-433. Qualification of motor vehicle owned or leased by auxiliary police officer and regularly used to respond to auxiliary police duties.

(a)

Pursuant to Code of Virginia, § 58.1-3506(A)(18), one motor vehicle owned by a county auxiliary police officer, or leased by such officer, if obligated by terms of such lease to pay tangible personal property tax, which is regularly used by such auxiliary police officer to respond to auxiliary police duties 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 auxiliary police officer shall provide the commissioner of the revenue with a certification by the police chief that the applicant is a county auxiliary police officer who regularly used the qualifying motor vehicle to respond to auxiliary police duties during the previous calendar year. The certification must include the vehicle identification of the motor vehicle for which the separate tangible personal property classification is sought.

(Code 1988, § 13-268)

(Code 1988, § 13-268)