(A) There is hereby assessed to any person owning or leasing a motor vehicle, trailer or semi-trailer, normally garaged, stored or parked in the Town of Brookneal on January 1 of each year a Town of Brookneal motor vehicle license fee.
(B) Reserved.
(C) The chief of each volunteer fire department and volunteer emergency rescue squad will prepare and certify a list of active members of his department or squad who regularly respond to calls or perform other duties for the department or squad and who reside in the town. The certified list will include the complete name of each individual, his residence address, and the identification number, and description of the car owned or leased by such active member and to be certified for exemption. Each individual so certified will complete the required application form, submit it to his chief who will attach all individual applications to the certified listing and submit to the Treasurer of the town. After reviewing and comparing the certified listing and applications with the personal property tax rolls, the Treasurer will issue an exemption certificate to each certified member without charge. No member of a volunteer rescue squad or volunteer fire department shall be issued an exemption certificate for more than 1 vehicle free of charge.
(D) For state law reference, see VA Code § 46.2-752(A)(4), (A)(5) and (A)(11).
(Ord. passed 9-12-2006)
Cross-reference: For related provisions, see § 70.19(G). For provisions providing that no motor vehicle license shall be issued by the Virginia Department of Motor Vehicles to an owner of a motor vehicle as to which a fee is required to be paid pursuant to this subchapter qualified under the provisions of this subchapter to a waiver of that fee until applicant produces evidence that all currently due and delinquent personal property taxes on the vehicle to be licensed have been paid, see § 70.21(C).