§ 74-436. Qualification of motor vehicle owned or leased by volunteer deputy sheriff and regularly used to respond to sheriff's duties.

(a)

Pursuant to Code of Virginia, § 58.1-3506(A)(32), one motor vehicle owned by a county volunteer deputy sheriff, or leased by such deputy, if obligated by terms of such lease to pay tangible personal property tax, which is regularly used by such volunteer deputy sheriff to respond to assigned 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 volunteer deputy sheriff shall provide the commissioner of the revenue with a certification by the sheriff that the applicant is a county volunteer deputy sheriff who regularly used the qualifying motor vehicle to respond to sheriff's 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.

(Ord. No. O-12-33, § 1, 10-23-2012)

(Ord. No. O-12-33, § 1, 10-23-2012)