Iowa § 100B.46 - 100B.46 Volunteer emergency services providers — tires.

§ 100B.46. 100B.46 Volunteer emergency services providers — tires.

1. For purposes of this section, “volunteer emergency services provider” means any of the following: a. A volunteer fire fighter as defined in section 85.61. b. An emergency medical care provider as defined in section 147A.1 who performs, for a municipality as defined in section 100B.21, the functions of a volunteer operator or attendant of an ambulance or rescue squad service, a volunteer paramedic, or a volunteer emergency medical technician. 2. A municipality, as defined in section 100B.21, may authorize a volunteer emergency services provider who has performed services for the municipality for at least three years and who is currently performing services for the municipality to purchase up to four vehicle tires for one personal vehicle owned by the volunteer emergency services provider every three years under a contract for tires from which the municipality purchases vehicle tires. The volunteer emergency services provider shall pay for any tires purchased under this section, including all applicable taxes and fees. 3. The authorization by a municipality to purchase tires under this section must be in writing on the municipality’s letterhead and include the volunteer emergency services provider’s name, the number of years the volunteer emergency services provider has performed services for the municipality, the license plate of the personal vehicle authorized for the purchase, and reference the contract under which the municipality purchases vehicle tires. The municipality shall document how many tires each volunteer emergency services provider purchases during the periods specified in this section. 2023 Acts, ch 146, §1 Wed Dec 10 22:39:23 2025 Iowa Code 2026, Section 100B.46 (4, 1)