Motor Vehicle used by Volunteer Fire Department member, rescue squad member or used by an auxiliary police officer.
Motor vehicles classified separately as being owned by a member of a volunteer rescue squad, volunteer fire department or auxiliary police officer used in the performance of his duties as a member of such organization or auxiliary police unit and certified by such organization that the member regularly responds to emergency calls or performs other duties shall be assessed a tax rate of $ .10 per $100.00 of assessed value. January 31 of each year, the chief or head of the volunteer organization shall provide the commissioner of the revenue with a certification indicating who is a member of the county volunteer rescue squad, fire department or auxiliary police, who regularly responded to calls or regularly performed other duties for the rescue squad or fire department for the previous calendar year using the qualifying vehicle. This allows the member to receive the reduced personal property rate of $ .10 per hundred. If you were not given the reduced rate, you will need to fill out a copy of the Volunteer Vehicle Certification form and have the chief or head of the volunteer organization certify the information and bring back to the Commissioner of the Revenue for certification.