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. Captain of each squad/company shall provide by January 1 of each <br />tax year a certified list of all members <br />who have met the eligibility criteria with a description of the <br />qualifying motor vehicle. Volunteers will not be eligible for a <br />refund on any tax paid or assessed prior to meeting the eligibility <br />criteria and being included on the appropriate listing. <br />Notwithstanding the foregoing, for the 1992 tax (calendar) year, <br />anyt)erson whose name has been duly certified on or before June 15. <br />1992, in accord with the other provisions of this paragraph, shall <br />be eligible for the tax exemption hereunder. <br />(g) The effective tax rate for the first $4,500 of assessed <br />value shall be set at $0.00 and the balance of the assessed value <br />shall be set at the general personal property tax rate. <br />Approved by Council <br />August 17, 1992 <br />erk of City Council <br />92-7-37 <br />• <br />0 <br />