§ 74-434. Qualification for special tax rate of motor vehicle owned or leased by disabled veteran.

(a)

Pursuant to Code of Virginia, § 58.1-3506(A)(19), one motor vehicle owned by a disabled veteran, or leased by such veteran, if obligated by terms of such lease to pay tangible personal property tax, which is regularly used by such veteran, 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 disabled veteran shall provide the commissioner of the revenue with a certification of total disability in accordance with Code of Virginia, § 58.1-3506, and a personal certification that he regularly used the qualifying motor vehicle 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.

(Ord. No. O-12-29, § 1, 10-9-2012)

(Ord. No. O-12-29, § 1, 10-9-2012)