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z 2022 -74 <br />jt <br />AN ORDINANCE TO AMEND AND REORDAIN ARTICLE I OF CHAPTER 35 <br />OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA (2006) <br />(TAXATIONAN GENERAL) BY AMENDING SECTION 35 -9.1 FOR THE <br />PURPOSE OF COMPLYING WITH STATE LAW MANDATING <br />RETROACTIVITY OF THE DISABLED VETERAN PERSONAL PROPERTY <br />TAX EXEMPTION IN CERTAIN CIRCUMSTANCES. <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br />1. That Article I of Chapter 35 of the Code of the City of Portsmouth, <br />Virginia is amended and reordained by amending subsections (b), (c) and (g) of Section <br />35 -9.1 as shown below: <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 />(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 <br />meets the requirements established in Code of Virginia, § 58.1 -3668 <br />�, including that the disability is service connected, as certified by the <br />department of veterans services. For purposes of this section, a veteran is blind <br />if he or she meets the provisions of Code of Virginia, § 46.2 -100. <br />(c) To qualify for the exemption established herein, a disabled veteran must submit <br />to 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, §58.1-3668* <br />and <br />(2) A written statement from the department of veteran services confirming that <br />the disability is service connected; and <br />(3) An application in the form required by the commissioner of the revenue and <br />specifically identifying the motor vehicle for which an exemption is sought. <br />(g) <br />y@ktr in whi@h an eligible-, subfflii4s an <br />The provisions of <br />Code of Virginia § 58.1 -3980 as amended, restated, or moved from time to <br />time shall apply to the exemption rag nted pursuant to this section Provided <br />however that the exemption established by this section shall not_be applied <br />retroactively to.tax eay rs prior to January 1, 2021._ <br />