[Added 10-1-2007]
Motor vehicles owned or leased by active or
auxiliary members of volunteer rescue squads or volunteer fire departments
established in Rappahannock County shall be separately classified
for purposes of personal property taxation, as provided in § 58.1-3506A,
Subsections 15 and 16 of the Code of Virginia, 1950, as amended. The
personal property tax rate for one motor vehicle owned or leased by
such member shall be as set forth in the annual resolution or ordinance
setting tax rates, provided all requirements of § 58.1-3506A,
Subsections 15 and 16, are met. In the case of leased vehicles, only
leased motor vehicles for which the member is responsible for payment
of taxes shall qualify.
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2022.
Each motor vehicle that is eligible for a separate personal property tax rate pursuant to § 22-8 shall be entitled to a County Motor Vehicle License Tax imposed by Article X, Chapter 151, of this Code (§ 151-27 et seq.) free of charge as provided in § 46.2-752A, Subsections 2 through 5 of the Code of Virginia, 1950, as amended.
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2022.
