(a) The following motor vehicles are exempt from the tax levied by Section 882.02:
(1) Any motor vehicle titled in the name of the State or any of its political subdivisions; and
(2) Any motor vehicle titled in the name of a board of education, the United States of America or the Ohio Wing Civil Air Patrol.
(b) When the Post Office Department has the exclusive right and supervision of the use of a motor vehicle for a period of one year, under contract with a United States civil service employee, the United States government shall be considered the owner of such vehicle and entitled to an exemption from the tax levied by Section 882.02.
(Ord. 1621. Passed 8-8-68.)