(a) Any owner or lessee of a motor vehicle who is a resident of this state, is an active member of a volunteer fire department, and has at least one (1) year of service shall be exempt, at the time of renewal, from the regular registration fee imposed pursuant to § 55-4-111, for only one (1) vehicle owned or used by the firefighter, upon the certification or sworn statement from the chief of the fire department to which the person is attached confirming the applicant is an active volunteer member, and upon compliance with state motor vehicle registration and licensing laws. In addition to the exemption provided by this subsection (a), the legislative body of a county is authorized to waive the motor vehicle tax for motor vehicles receiving an exemption under this subsection (a) from the registration fee if the waiver is approved in the same manner as the adoption of the motor vehicle tax under § 5-8-102.
Owner: means a person who holds the legal title of a vehicle, or in the event a vehicle is the subject of an agreement for the conditional sale or lease thereof, with the right of purchase upon performance of the conditions stated in the agreement and with an immediate right of possession vested in the conditional vendee or lessee, or in the event a mortgagor of a vehicle is entitled to possession, then the conditional vendee or lessee or mortgagor shall be deemed the owner for the purpose of this chapter and chapter 10, parts 1-5 of this title. See Tennessee Code 55-8-101
Person: means a natural person, firm, copartnership, association, corporation, or an engaged ADS. See Tennessee Code 55-8-101
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
Vehicle: means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, excepting devices used exclusively upon stationary rails or tracks. See Tennessee Code 55-8-101
(b) Any owner or lessee of a motor vehicle who is a resident of this state, is an active member of a volunteer local rescue squad, and has at least one (1) year of service shall be exempt, at the time of renewal, from the regular registration fee imposed pursuant to § 55-4-111, for only one (1) vehicle owned or used by the member, upon certification or sworn statement from the captain of the local rescue squad to which the person is attached confirming the applicant is an active volunteer member, and upon compliance with state motor vehicle registration and licensing laws. In addition to the exemption provided by this subsection (b), the legislative body of a county is authorized to waive the motor vehicle tax for motor vehicles receiving an exemption under this subsection (b) from the registration fee if the waiver is approved in the same manner as the adoption of the motor vehicle tax under § 5-8-102.
