City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
Enactment Number: -
AN ORDINANCE TO AMEND AND RE-ENACT
CHAPTER 37, ARTICLE III, DIVISION 2 OF THE CODE OF THE CITY OF HAMPTON,
VIRGINIA ENTITLED "PERSONAL PROPERTY TAXES" BY RENAMING DIVISION 2
AND ESTABLISHING A NEW PART B TO BE KNOWN AS "MOTOR VEHICLES OWNED AND
REGULARLY USED BY DISABLED VETERANS.
ARTICLE III. PERSONAL PROPERTY TAXES
DIVISION 2. OTHER CLASSIFICATION OF TANGIBLE PERSONAL PROPERTY*
A. MOTOR VEHICLES SPECIALLY EQUIPPED TO PROVIDE
TRANSPORTATION FOR PHYSICALLY HANDICAPPED INDIVIDUALS
Sec. 37-156. Definitions.
When used in
this division the phrase "motor vehicles specially equipped to provide
transportation for physically handicapped individuals" refers to motor
vehicles adapted with any of the following devices:
Lifts or ramps for wheelchairs or
Special restraints systems for
Raised door and roof to allow
Special steering devices such as
but not limited to tri-pins or V-grips.
Driving aids such as but not
limited to touchpads, low effort power steering, power steering back up, power
parking brake or electronic directional signals.
There is hereby
established a special classification for motor vehicles specially equipped to
provide transportation for physically handicapped individuals. In any year, the
council may levy a tax on the property enumerated in this division at different
rates from the tax levied on other tangible personal property. The rate of tax
and the rates of assessment shall not exceed that applicable to the general
class of tangible personal property.
A person seeking
special classification of a vehicle authorized pursuant to this division shall
file an application with the commissioner of revenue on such forms as the
commissioner shall prescribe.
37-159. General prerequisites to grant; filing process.
special classification provided for in this division shall be granted if the
following conditions are met:
motor vehicle must be specially equipped to provide transportation for physically
handicapped individuals and must have situs in this city.
must be legal owner of the vehicle.
must file or have filed a current personal property application for vehicle
license and tax return.
must complete and file for a approval a certification form with the office of
the commissioner of revenue.
must be appraised by the office of the commissioner of revenue.
must complete the filing process each year prior to February 15.
applicant may apply for the special classification for more than one (1)
applicant must notify the office of the commissioner of revenue in writing upon
termination of eligibility for the special classification.
The applicant must
complete the filing process each year for recertification, otherwise the
special class certification will automatically be removed.
B. MOTOR VEHICLES OWNED AND REGULARLY USED BY
Sec. 37-161. Definitions.*
When used in
this division, the phrase disabled veterans shall mean any veteran who has
either lost, or lost the use of one or both legs, or an arm or a hand, or who
is blind or who is permanently and totally disabled as certified by the
Department of Veterans Services.
Sec. 37-162. Authorized.
There is hereby
established a separate classification for motor vehicles owned and regularly
used by disabled veterans. In any year, the council may levy a tax on the
property enumerated in this division at different rates from the tax levied on
other tangible personal property. The rate of tax and the rates of assessment
shall not exceed that applicable to the general class of tangible personal
Sec. 37-163. Qualification.
(a) In order to
qualify, the veteran shall provide a written statement to the commissioner of
revenue from the Department of Veterans Services that the veteran has been so
designated or classified by the Department of Veterans Services as to meet the
requirements of this division, and that his disability is service-connected.
For purposes of this division, a person is blind if he meets the provisions of
Virginia Code 46.2-739, as amended.
(b) A qualifying
disabled veteran may have no more than one motor vehicle assessed pursuant to
Adopted at the regular meeting of the City Council of the
City of Hampton, Virginia held on July 18, 2007.
Signed by ____________________________ Date
Ross A. Kearney, II, Mayor
Attested by ____________________________ Date _________________
Katherine K. Glass
Clerk of the Council