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RESOLUTION NO. 34-86
JEFFERSON COUNTY'S POLICY FOR
EMPLOYER-PROVIDED CARS
WHEREAS, an understood but unwritten policy has existed
regarding the use of county vehicles by county employees and elected
officials; and
WHEREAS, it may be deemed necessary for certain employees
and/or elected officials to use a county vehicle; and
WdEREAS, the Internal Revenue Service has implemented
various rules and regulations regarding the personal use of business
vehicles, which affect substantiation and inclusion in income for the
value of such use; now, therefore,
BE IT RESOLVED, by the Board of Jefferson County Commission-
ers, that the following is the policy regarding the use of county
vehicles;
I. County vehicles may not be used for personal
purposes.
II. When a county car is not being used for busi-
ness purposes, it must be kept on the County's
business premises except when it is temporarily
located elsewhere for repairs, etc.
r:u. No employee may use a county car for personal
purposes other than \Ide minimis" use, such as
a stop for lunch while on a county matter.
IV. The County believes that any/all employees who
are granted permission to use a county car, will
not make use of said car, other then f'de minimis"
for any personal purpose.
V. Police vehicles and maintenance vehicles are not
to be used for any personal use, other than that
use incident to their use for County purposes.
ApPROVED and ADOPTED this
5th day of May,
1986.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
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. John L. Pitts, Cnairman
~
B. G. , Member
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