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AN ORDINANCE <br />• TO ADD A NEW SECTION NUMBERED 30-39 <br />TO THE TAXATION CHAPTER OF THE CODE <br />OF THE CITY OF CHARLOTTESVILLE, 1990, AS AMENDED, <br />GRANTING A TAX EXEMPTION ON PERSONAL PROPERTY <br />OWNED BY VOLUNTEER FIRE AND RESCUE PERSONNEL. <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia that a new section numbered 30-39 is hereby added to <br />Chapter 30, Article II (Taxation of Tangible Personal Property, <br />Machinery and Tools Generally) of the Code of the City of <br />Charlottesville, 1990, as amended, to read as follows: <br />Sec. 30-39. Volunteer Rescue Squad and Fire Company Workers. <br />(a) Items of Property owned by members of a volunteer rescue <br />original vehicle reported remains in the volunteer's ownership_ <br />(d) The qualifying rescue squad volunteer must have completed <br />minimum training requirements and 100 hours of volunteer activities <br />during the preceding 12 months. Eligible volunteer hours are <br />limited to hours attending squad/company meetings, training <br />sessions or actual responses to calls. <br />responses to calls. <br />(f) Qualifying volunteers must meet the minimum requirements <br />and be an active member of the squad/company as of June 1 or <br />December 1 to be eligible for the next six month billing cycle <br />beginning the following July 1 or January 1. The Chief or Captain <br />of each squad/company shall provide by June 15 and December 15 a <br />certified list of all members who have met the eligibility <br />criteria. Volunteers will not be eligible for a refund on any tax <br />paid or assessed prior to meeting the eligibility criteria and <br />being included on the appropriate listing. <br />(g) The tax rate for the first $4,500 of assessed value shall <br />be set at $0.00 and the balance of the assessed value shall be set <br />at the general personal property tax rate. <br />Approvedb Council <br />May 18, 192 rk of Council 92-7-17 <br />