(A) On all vehicles of any kind which are owned by the county and which are normally operated on public streets and highways, the words “Bartholomew County”, the name of the department or agency normally using the vehicle, and the words “For Official Use Only” shall be conspicuously imprinted or affixed. This provision shall not apply to Sheriff’s Department, fire or other emergency vehicles which because of sirens, emergency lights, departmental decals or other devices are clearly marked as such. This provision also does not apply to unmarked vehicles which have been officially designated by the County Sheriff for use in law enforcement functions.
(B) It is the intent of the Board of Commissioners that all county-owned vehicles will be marked in a distinctive manner that, by reason of their nature, they will not be susceptible to personal use; that they will qualify as “qualified nonpersonal use vehicles” for purposes of § 274 of the Internal Revenue Code, as now or hereafter amended; and that they will be exempt from the substantiation requirements of § 274.
(Prior Code, § 2-496) (Res. 1992-03, passed 4-13-1992)
Statutory reference:
Mileage allowance for certain county officials, see I.C. 36-2-7-3 and 36-2-7-5