§ 40-220.9. Tax on motor vehicles owned and regularly used by disabled veterans; levied; amount.  


Latest version.
  • (a)

    For the calendar year beginning January 1, 1994, and ending December 31, 1994, and for the calendar beginning January 1, 1995, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on not more than one (1) motor vehicle owned and regularly used by any disabled veteran, at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

    (b)

    When used in this section, the phrase "disabled veteran" shall mean any veteran who has either lost, or lost the use of, one (1) or both legs, or an arm or a hand, or who is blind, or who is permanently and totally disabled as certified by the department of veterans' affairs. In order to qualify under this section, the disabled veteran must provide a written statement to the commissioner of revenue from the department of veterans' affairs that the disabled veteran has been so designated or classified by the department of veterans' affairs as to meet the requirements of the section, and that his disability is service connected. For the purpose of this section, a person is blind if he meets the provisions of § 46.2-739 of the Code of Virginia.

    (c)

    A qualifying disabled veteran may have no more than one (1) motor vehicle assessed pursuant to this section. All other motor vehicles owned by said disabled veteran shall be assessed pursuant to section 40-220.1.

    (Ord. No. 4337-92; Ord. No. 4563-94)

(Ord. No. 4337-92; Ord. No. 4563-94)