ARTICLE I. IN GENERAL

(a)  In accordance with Code of Virginia section 58.1-3506(A)(18), there is hereby declared to be classed as a separate classification of tangible personal property for purposes of personal property taxation, one motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one 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 Services. In order to qualify, the veteran shall provide a written statement to the commissioner of revenue from the Department of Veterans Services that the veteran has been so designated or classified by the Department of Veterans Services 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 Code of Virginia section 46.2-739.

(b)  For the calendar year beginning January 1, 2008, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on any such vehicle, at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(c)   A qualifying veteran may have no more than one motor vehicle taxed pursuant to this section. All other motor vehicles owned by the veteran shall be taxed at the rate established annually for motor vehicles generally.
(Ord. No. 07-8, 7/17/07)