§ 9-57. Motor vehicles owned by members of volunteer rescue squads, members of volunteer fire departments and auxiliary police officers.

(a)

Motor vehicles (i) owned by members or auxiliary members of a volunteer rescue squad or volunteer fire department or persons appointed to serve as auxiliary police officers pursuant to Code of Virginia, § 15.2-1731, or persons who serve as auxiliary, reserve, or special duty sheriffs (collectively, "auxiliary deputy sheriff") or (ii) leased by members or auxiliary members of a volunteer rescue squad or volunteer fire department or by an auxiliary deputy sheriff if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle hereby constitute a separate classification for tangible personal property taxation, subject to the standards, conditions and requirements provided in this section.

(b)

For any tax year, only one motor vehicle per owner may be separately classified pursuant to subsection (a); however, if a volunteer rescue squad or fire department member and an auxiliary member are members of the same household, that household shall be allowed no more than two special classifications.

(c)

To qualify for separate classification under this section, the motor vehicle must:

(1)

Be owned or leased by a member or auxiliary member of a volunteer rescue squad or volunteer fire department or auxiliary deputy sheriff or owned by a person appointed to serve as an auxiliary police officer pursuant to Code of Virginia, § 15.2-1731;

(2)

Be used regularly by the member to respond to rescue squad, fire department or police department emergency calls or used by a member who regularly performs other duties for the rescue squad, fire department or police department; or is regularly used by the auxiliary deputy sheriff to respond to auxiliary deputy sheriff duties; and

(3)

Be used for such calls or to perform such other duties more often than any other motor vehicle owned by the member or deputy.

(d)

Any member or auxiliary member of a volunteer rescue squad or volunteer fire department or person appointed to serve as an auxiliary police officer pursuant to Code of Virginia, § 15.2-1731, or auxiliary deputy sheriff who seeks to have a motor vehicle separately classified for a tax year under this section must, prior to January 31 of the tax year, furnish the commissioner of the revenue with a certification, signed under oath by the fire chief or head of the member's volunteer organization or department stating that:

(1)

The member is a member of the organization or department;

(2)

The member regularly responded to emergency calls received by the organization or department or regularly performed other duties for the organization or department during the previous calendar year;

(3)

The motor vehicle for which a separate classification is sought was regularly used to respond to such calls or to perform such other duties; and

(4)

Such motor vehicle was used for such calls more often than any other vehicle owned by the member.

(e)

Any member or auxiliary member of a volunteer rescue squad or volunteer fire department or person appointed to serve as an auxiliary police officer or auxiliary deputy sheriff may replace a motor vehicle certified pursuant to this section as of January 31 of the current tax year at the time that the certified vehicle is sold or transferred.

(f)

Notwithstanding the January 31 deadline provided by subsections (d) and (e), the commissioner of revenue shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after January 31.

(Code 1978, § 8-13.3; Ord. of 3-12-97, § 1; Ord. of 4-13-05(3), § 1; Ord. of 5-24-17(2))

State Law reference— Classification of certain vehicles, Code of Virginia, § 58.1-3506.A.13.

(Code 1978, § 8-13.3; Ord. of 3-12-97, § 1; Ord. of 4-13-05(3), § 1; Ord. of 5-24-17(2))

State law reference

Classification of certain vehicles, Code of Virginia, § 58.1-3506.A.13.