[Adopted as Ch. 7, Art. I, of the 1975 Code]
Household goods and personal effects as defined
in § 58.1-3504, Code of Virginia 1950, as amended, are hereby
exempt from taxation.
[Added 6-2-1986; amended 9-19-2017]
A.
Farm animals,
grains and other feeds used for the nurture of farm animals, agricultural
products, farm machinery and farm implements as defined in § 58.1-3505,
Code of Virginia 1950, as amended, are hereby exempt from taxation.
B.
The tax
exemption for farm equipment, implements and machinery used in the
production of wine by farm wineries shall include tasting room equipment
located at the farm winery.
[Added 12-18-1989; amended 11-8-1995]
In addition to any other items of property which
are declared to be separate classes of property for local taxation
purposes by state law, the items of property set forth below are each
declared to be a separate class of property and shall constitute a
classification for local taxation separate from other classifications
of tangible personal property:
A.
Motor vehicles owned by active members of a Volunteer
Rescue Squad or Volunteer Fire Department which receives annual financial
support from the County of Warren. One motor vehicle which is regularly
used by each active volunteer member to respond to calls or perform
other duties for the Rescue Squad or Fire Department may be specially
classified under this section. In January of each year, said active
volunteer shall furnish the Commissioner of Revenue with a certification
by the Chief or head of the volunteer organization that said volunteer
is an active member of the Volunteer Rescue Squad or Volunteer 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 purposes. For purposes of
this section, an "active volunteer member" shall be defined as one
meeting specific eligibility standards for such designation as approved
by the Warren County Board of Supervisors.
C.
Aircraft as enumerated in § 58.1-3506, Subsections
A(2) and A(3), of the Code of Virginia or as such Code sections shall
from time to time be amended.
D.
Motor vehicles owned by persons who have been appointed
to serve as volunteer auxiliary or reserve deputy sheriffs. One motor
vehicle, which is regularly used by each such officer who responds
to auxiliary or reserve deputy sheriff duties, may be specially classified
under this section. In order to qualify for such classification, any
volunteer auxiliary or reserve deputy sheriff who applies for such
classification shall identify the vehicle for which this classification
is sought and shall furnish the Commissioner of Revenue with a certification
by the official who appointed such volunteer auxiliary officer. That
certification shall state that the applicant is a volunteer, auxiliary
or reserve deputy sheriff who regularly uses a motor vehicle to respond
to auxiliary or reserve duties, and it shall state that the vehicle
for which the classification is sought is the vehicle which is regularly
used for that purpose.
[Added 8-15-2000]
[Added 6-6-1995]
Certified pollution control equipment and facilities
meeting all requirements of § 58.1-3660, Code of Virginia,
are hereby declared to be a separate classification of real or personal
property for taxation and shall be exempt from any taxes levied by
the County of Warren. An application for such an exemption must be
made to the Commissioner of Revenue who shall make the determination
as to whether the requested exemption meets the requirements of this
section.
[Added 6-6-1995]
Certified recycling equipment and facilities
meeting all requirements of § 58.1-3661, Code of Virginia,
are hereby declared to be a separate classification of real or personal
property for taxation and shall be exempt from any taxes levied by
the County of Warren. An application for such an exemption must be
made to the Commissioner of Revenue who shall make the determination
as to whether the requested exemption meets the requirements of this
section.
[Added 3-15-2005]
The real and personal property owned by the
following nonprofit organizations that use such property for benevolent
purposes is excepted from any taxes levied by the County of Warren:
A.
The property of High Knob Utilities, Inc., which provides
water service to residents located in the High Knob Sanitary District,
and which is hereby deemed a "benevolent" purpose within the meaning
of the Constitution and the Code of Virginia for tax-exempt purposes,
effective January 1, 2003.
