Legislation # 07-0335 Enactment Number none
Type Ordinance - Coded Effective Date none
Introduction Date 6/20/2007
Title 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.
 
Legislation History 07-0335
DateNotice Of ActionDescription
7/18/2007 Adopted on Second and Final Reading
6/20/2007 Adopted on First Reading
6/8/2007 Received By Clerk's Office
 
View Attachments 07-0335
FileTypeSizeDescription
Coded redline.DOC Other 39K Chapter 37 Redlined Ordinance
 
Legislation Text 07-0335

 

City of Hampton, Virginia

Ordinance - Coded

22 Lincoln Street

Hampton, VA 23669

www.hampton.gov

 

File Number: 07-0335

 

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:

 

(1)   Power door operators.

(2)    Hand controls

 

(3)    Lifts or ramps for wheelchairs or scooters.

 

(4)    Special restraints systems for wheelchairs.

 

(5)    Raised door and roof to allow wheelchair entry.

 

(6)    Special steering devices such as but not limited to tri-pins or V-grips.

 

(7)    Driving aids such as but not limited to touchpads, low effort power steering, power steering back up, power parking brake or electronic directional signals.

 

(8)    Roll cages.


Sec. 37-157. Authorized.

 

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.


Sec. 37-158. Application.

 

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.


Sec. 37-159. General prerequisites to grant; filing process.

 

(a)   The special classification provided for in this division shall be granted if the following conditions are met:

 

(1)   The motor vehicle must be specially equipped to provide transportation for physically handicapped individuals and must have situs in this city.

 

(2)   Applicant must be legal owner of the vehicle.

 

(3)   Applicant must file or have filed a current personal property application for vehicle license and tax return.

 

(4)   Applicant must complete and file for a approval a certification form with the office of the commissioner of revenue.

 

(5)   Vehicle must be appraised by the office of the commissioner of revenue.

 

(6)   Applicant must complete the filing process each year prior to February 15.

 

(b)   The applicant may apply for the special classification for more than one (1) vehicle.

 

(c)   The applicant must notify the office of the commissioner of revenue in writing upon termination of eligibility for the special classification.


Sec. 37-160. Duration.

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 DISABLED VETERANS

 

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 property.

 

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 this section.

 

Secs. 37-164-37-165. Reserved.

 

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