[Adopted 10-15-1997[1]]
[1]
Editor's Note: The Board of Supervisors also adopted a resolution
on 10-15-1997 providing as follows: "For tax year 1998, one motor
vehicle which is regularly used by each volunteer rescue squad member
or volunteer fire department member to respond to calls as therein
defined and classified, is hereby declared to be a separate class
of property for local taxation separate from other classifications
of tangible personal property and shall be assessed $0.50 personal
property tax. For each tax year following 1998, the tax rate for the
motor vehicle used by each volunteer rescue squad member or volunteer
fire department member to respond to calls and which has been classified
as a separate class of property for local taxation separate from other
classifications of tangible personal property shall be set by the
Board of Supervisors following adoption of the budget for each tax
year."
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to § 58.1-3506 of the Code of Virginia, as
amended, one motor vehicle which is regularly used by each volunteer
rescue squad member or volunteer fire department member to respond
to calls as therein defined and classified is hereby declared to be
a separate class of property for local taxation separate from other
classifications of tangible personal property and shall be assessed
personal property tax, provided that by May 1 of each year the said
volunteer shall furnish the Commissioner of the Revenue of Amelia
County with a certification by the chief or head of the volunteer
organization that said volunteer is a member of the volunteer rescue
squad or fire department who regularly responds to calls or regularly
performs other duties for the rescue squad or fire department and
the motor vehicle is identified as regularly used for such purpose.
