As used in this chapter:
(a) “Affidavit” means the Personal Property Tax Relief for the Elderly and Disabled Affidavit.
(b) “County” means Loudoun County, Virginia.
(c) “County Board” means the Board of Supervisors of the County.
(d) “Commissioner of the Revenue” means the Commissioner of the Revenue of the County or any of his or her duly authorized deputies or agents.
(e) “Alternative rate” means the rate set by the County Board for this class of tangible personal property.
(f) “Vehicle” means one designated automobile or pickup truck used primarily by or for the person or persons seeking the alternative rate.
(g) “Owner” means the primary user of the vehicle and who holds title either jointly or solely to the vehicle for which the alternative rate is sought.
(h) “Net worth” means the amount by which assets (including the present value of all equitable interests) exceed liabilities.
(i) “Person” means a natural person.
(j) “Permanently and totally disabled” means a person who has been certified by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, by a sworn affidavit by two medical doctors who either are licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, and, in addition, who has been found by the Commissioner of the Revenue to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person's life.
(k) “Property” means personal property.
(l) “Taxable year” means the calendar year, from January 1 until December 31, for which an alternative rate is sought.
(Ord. 91-26. Passed 11-19-91; Ord. 98-13. Passed 11-4-98.)