Chapter 75 FINANCE AND TAXATION.

75-49    VOLUNTEER FIRE DEPARTMENT AND RESCUE SQUAD MEMBERS' MOTOR VEHICLES

A.  Motor vehicles which are owned by active members of a Volunteer Fire Department or Volunteer Rescue Squad which receives annual financial support from the County of Warren, Virginia, are declared to be separate classes of property for personal property taxation by the Town of Front Royal.

B.  One (1) motor vehicle per active Volunteer Fire Department or Rescue Squad member which is owned and regularly used by said member to respond to calls or to perform other official duties for the Rescue Squad or Fire Department shall be eligible for a special personal property classification under this section.  In January of each year, Volunteer Rescue Squad and Volunteer Fire Department members may apply to the Front Royal Town Treasurer for a separate personal property classification of the applicant's motor vehicle.  Acceptance for separate property classification as shall be determined by the Warren County Commissioner of Revenue in accordance with Warren County Code Section 7-1.1 shall then likewise operate to constitute acceptance under the provisions of this section.