SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2003 SESSION
036100976Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3660 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3660. Certified pollution control equipment and facilities.
A. Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property and such property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation.
B. As used in this section:
"Certified pollution control equipment and facilities" shall mean means any
equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative
cover for reuse as mulch, compost, or fuel; and any other 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 and which the state certifying authority having
jurisdiction with respect to such property has certified to the 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.
"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, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.