Laserfiche WebLink
- 2015-41 <br />1 <br />~' <br />AN ORDINANCE TO AMEND ARTICLE I OF CHAPTER 35 OF THE CODE OF <br />THE CITY OF PORTSMOUTH, VIRGINIA (2006) BY ADOPTING A NEW <br />SECTION 35-9.1 PERTAINING TO A PERSONAL PROPERTY TAX <br />EXEMPTION FOR CERTAIN MOTOR VEHICLES OWNED BY ELIGIBLE <br />DISABLED VETERANS. <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br />1. That a new section 35-9.1 is hereby adopted and added to the Code of the <br />City of Portsmouth, Virginia (2006) to read as follows: <br />Sec. 35-9.1. Exemption from personal property taxation for one motor vehicle <br />owned and regularly used by an eligible disabled veteran. <br />(a) For the calendar year beginning January 1, 2016, and ending December 31, 2016, <br />and for each and every calendar year thereafter, unless changed, not more than <br />one motor vehicle owned and regularly used for personal use by an eligible <br />disabled veteran shall be exempted from the personal property tax levied by the <br />City of Portsmouth on motor vehicles. <br />(b) When used in this section, the phrase "disabled veteran" shall mean any veteran <br />who has either lost, or lost the use of, one or both legs, or an arm or a hand, or <br />who is blind, or who is permanently and totally disabled, and who therefore meets <br />the requirements established in Code of Virginia, § 58.1-3506(19), including that <br />the disability is service connected, as certified by the Department of Veterans <br />Services. For purposes of this section, a veteran is blind if he or she meets the <br />provisions of Code of Virginia, § 46.2-100. <br />(c) To qualify for the exemption established herein, a disabled veteran must submit to <br />the commissioner of the revenue: <br />(1) a written statement from the Department of Veterans Services confirming <br />that he or she meets the requirements of Code of Virginia,. §58.1- <br />3506(19); and <br />(2) a written statement from the Department of Veteran Services confirming <br />that the disability is service connected; and <br />