Sec. 36-149.3. Exemption for Lynchburg Life Saving & First Aid Crew, Inc.
(a) The motor vehicles of volunteer members of the Lynchburg Life Saving & First Aid Crew, Inc. as set forth below are declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of tangible personal property.
(b) The motor vehicle must be owned by the volunteer member or leased by the volunteer member and the volunteer member must be obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle and said vehicle is regularly used by said volunteer member to respond to calls of the Lynchburg Life Saving and First Aid Crew, Inc.
(c) The minimum eligibility and participation requirements and the form of the certification required by this section shall be approved by the city council.
(d) The volunteer shall furnish the commissioner of the revenue with a certification by the chief of the volunteer group by April 1 of each year that the volunteer is a member of the volunteer crew who regularly responds to calls or regularly performs other duties, and the motor vehicle owned or leased by the volunteer member shall be identified. The commissioner of revenue shall be authorized, in his discretion, and for good cause shown and without fault on the part of the volunteer, to accept a certification after the April 1 deadline.
(e) Each household shall be allowed only one special classification under this section.
(f) A replacement vehicle may be certified and classified pursuant to this section when the vehicle certified at the immediately prior certification date is transferred during the tax year.
(g) No tax shall be levied upon the aforesaid classification of personal property. Ord. No. O-98-201, 9-8-98, eff. 1-1-98; Ord No. O-05-091, 7-12-05, eff. 1-1-06; Ord. No. O-05-150, 11-22-05, eff. 1-1-06)
Last updated date: 10/23/2006 4:15:21 PM