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AN ORDINANCE <br />TO AMEND AND REORDAIN SECTION 30-39 OF THE CODE <br />OF THE CITY OF CHARLOTTESVILLE, 1990, AS AMENDED, <br />RELATED TO TAX EXEMPTIONS FOR <br />VOLUNTEER FIRE AND RESCUE PERSONNEL. <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia that Section 30-39 of the Code of the City of <br />Charlottesville, 1990, as amended, is hereby amended and reordained <br />as follows: <br />ARTICLE II. TAXATION OF TANGIBLE <br />PERSONAL PROPERTY, MACHINERY AND TOOLS (GENERALLY). <br />Sec. 30-39. Volunteer Rescue Squad and Fire Company Workers. <br />(a) Items of property owned by members of a volunteer rescue <br />squad or fire company which meet the criteria set forth in this <br />section shall constitute a class of property separate from other <br />classifications of tangible personal property. <br />(b) Qualified property is limited to one motor vehicle as <br />• defined in Code of Virginia Section 46.2-100 owned and registered <br />or partially owned and registered with the Virginia Department of <br />Motor Vehicles by the qualifying volunteer rescue squad or fire <br />company member. Qualification may not be transferred from one <br />vehicle to another during the tax year daring-e-six-rnenth-bi��ing <br />eyele- as-I-eng-es--the-erigina}- -regerted-x-emaifrs- i -rt -the <br />ve�nnteer�s-ownership. <br />(c) The motor vehicle must be regularly used by the <br />qualifying volunteer rescue squad or fire company member to respond <br />to calls. <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 />(e) The qualifying fire company volunteer must have attained <br />a Firefighter I classification and completed 100 hours of volunteer <br />activities during the preceding 12 months. Eligible volunteer <br />hours are limited to hours of station duty, training and actual <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 January 1 of any <br />• tax year Jane-+-or--Deese# to be eligible for a tax exemption <br />under this section during that year the- took#--atx--menth-#riiJ3rg <br />eye +e -beginning -the- -�-oi--jatntary-i. The Chief or <br />