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fire company department member, or (ii) leased by the volunteer rescue squad or fire <br />• department member, if the member is obligated by the terms of the lease to pay tangible <br />personal property tax on the motor vehicle. Qualification may not be transferred from one <br />vehicle to another during the tax year. <br />(c) The rAste, vehicle Must be regularly tised by the qualifying velunteer- resette sqttad <br />er `ire eempany member to re ^a to e""". The volunteer member must furnish to the <br />organization, certifying that the volunteer is a member of the volunteer rescue squad or <br />organization who regularly responds to calls or regularly performs other duties for the <br />rescue squad or fire department, and identifying the specific motor vehicle owned or <br />leased by the volunteer member. The certification shall be submitted by January 31 of <br />each year to the commissioner of revenue; however, the commissioner of revenue shall <br />be authorized, in his discretion, and for good cause shown (without fault on the part of <br />the volunteer member) to accept a certification after the January 31 deadline. <br />(d The qUalifyifig FaWtte squad voltinteef must have eompleted minimut.. <br />requifeme..t" and a«e 1...ndfed (1 00) he.,. eF, eluntee_ aet:.:«:"" a....:..g the picveva:,,,. <br />twelve (12) menths Eligible volunteer lours aurp, lim-ited to hati.-s attending <br />squadleempany meetings, training"1 ee «^ ealls. If two volunteer <br />rescue squad or fire department members are members of the same household, that <br />household shall be allowed no more than two (2) special classifications under this <br />subsection. <br />(e) The qualifying fire ee......be,... ,.eluntee. must have attained a Firef...lbte.. T <br />elassifioation and eempleted e hundred (100) hati." of volunteer vetiyities dtiri be the <br />_ Faenths. Eligible ,...)..,.tee.- hetirs are lint ited to hours efstation <br />d••t trainingand et.."1 t Bells <br />(o QQuali€fingvelantee... ,.,,.cam' ^ Tninimufn requirements and b .. �trr <br />member of the .. .vA letimpany of Te....aFy 1 of an), tax year to be eligible far- a tax <br />«ie � • nder it.: •tie during that . )The hief te:.. eC h <br />....,.'::Y. ,... .S seetion "�'�^ that year. <br />squaEtleempany shall previde by january 1 of each tax yeaffu «rarf .l 1' F all fnembers <br />aeligibility..tie.. of the e .el:f.,i motor ehiele <br />...... have a,v. u,v vuwuu vrau. u uvo� <br />Vehlnt :11 not be eligible F refund »7 t.. paid assessed to meetin <br />eligible <br />the eligibility er-iteria and being i ,) epi <br />eludethe ate listing Notwithstanding h <br />foregoing, f _ the 1992 tax (vele..daf) .bee« aperson-'A,he"e name, 1.e" heen del. <br />eei4ified en or before june 15, 1992, Arsord with the other provisions of this paragraph, <br />(g)Ae)_The effective tax rate for the first four thousand five hundred dollars ($4,500.00) <br />of assessed value shall be set at $0.00 and the balance of the assessed value shall be set at <br />the general personal property tax rate. <br />15 30-40. <br />(a) For the ptifpeses of this seetien7- <br />(1) Aeepardi�ed by delay, means that the taxpayer desifes to (i) depaI4 gAcldy r -- <br />locality, (ii) remove his prepei4y thefeffem, (iii) eeneeal himself or his prepef4y therein, <br />• 15 Repetitive provision eliminated. Provisions of §30-6 of City Code are sufficient to cover entire Chapter 30 <br />Page 8 of 14 <br />