§ 3-2-396. Definitions.

(a)

As used in this article the term "certified pollution control equipment and facilities" shall mean any property, including real or personal property, equipment, facilities or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth of Virginia and which the state certifying authority having jurisdiction with respect to such property has certified to the Virginia Department of Taxation as having been constructed, reconstructed, erected or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination. Such property shall include, but is not limited to, any equipment used to grind, chip or mulch trees, tree stumps, underbrush and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing and distributing or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the department of taxation by a state certifying authority. Such property shall not include the land on which such equipment or facilities are located.

(b)

As used in this article the term "state certifying authority" shall mean the State Water Control Board, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Mines, Minerals and Energy, for coal, oil, and gas production, including gas, natural gas and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities and landfill gas production facilities and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth of Virginia.

(c)

As used in this article "local tax rate" shall mean the real estate property tax rate or personal property tax rate, as applicable.

(Ord. No. 4632, 11/21/09, Sec. 1)

(Ord. No. 4632, 11/21/09, Sec. 1)