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2014 SESSION
14101551DBe 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. (Effective for tax years beginning on or after January 1, 2011) 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. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, Section 6 (d) of the Constitution of Virginia.
B. As used in this section:
"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 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. 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, or solar equipment, as
defined in § 58.1-3661, 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.
"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.