181.03 EXEMPTIONS FROM TAX.
   The following motor vehicles shall be exempt from this Motor Vehicle License Tax:
   (a)    Any motor vehicle titled in the name of the State or any of its political subdivisions.
   (b)    Any motor vehicle titled in the name of a Board of Education, the United States of America or Ohio Wing Civil Air Patrol.
   (c)    When the Post Office Department has the exclusive right and supervision of a motor vehicle for a period of one year, under contract by a United States Civil Service Employee, United States Government shall be considered the owner of such vehicle and entitled to exemption from this tax.
      (Ord. 1409. Passed 3-1-71.)