§ 58.1-3660. (Effective for tax years beginning before 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 aclassification for local taxation separate from other such classification ofreal or personal property and such property. The governing body of anycounty, city or town may, by ordinance, exempt or partially exempt suchproperty from local taxation. Certified pollution control equipment andfacilities consisting of equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, including equipment used to grind, chip, ormulch trees, tree stumps, underbrush, and other vegetative cover for reuse aslandfill gas or synthetic or natural gas recovered from waste, placed inservice on or after July 1, 2006, shall be exempt from state and localtaxation pursuant to subsection d of Section 6 of Article X of theConstitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and facilities" shall mean anyproperty, including real or personal property, equipment, facilities, ordevices, used primarily for the purpose of abating or preventing pollution ofthe atmosphere or waters of the Commonwealth and which the state certifyingauthority having jurisdiction with respect to such property has certified tothe Department of Taxation as having been constructed, reconstructed,erected, or acquired in conformity with the state program or requirements forabatement or control of water or atmospheric pollution or contamination. Suchproperty shall include, but is not limited to, any equipment used to grind,chip, or mulch trees, tree stumps, underbrush, and other vegetative cover forreuse as mulch, compost, landfill gas, synthetic or natural gas recoveredfrom waste or other fuel, and equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, whether or not such property has beencertified to the Department of Taxation by a state certifying authority.
"State certifying authority" shall mean the State Water Control Board, forwater pollution; the State Air Pollution Control Board, for air pollution;the Department of Mines, Minerals and Energy, for coal, oil, and gasproduction, including gas, natural gas, and coalbed methane gas; and theVirginia Waste Management Board, for waste disposal facilities, natural gasrecovered from waste facilities, and landfill gas production facilities, andshall include any interstate agency authorized to act in place of acertifying authority of the Commonwealth.
(Code 1950, § 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c.859; 2006, cc. 375, 939.)
§ 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 aclassification for local taxation separate from other such classification ofreal or personal property and such property. Certified pollution controlequipment and facilities shall be exempt from state and local taxationpursuant 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 anyproperty, including real or personal property, equipment, facilities, ordevices, used primarily for the purpose of abating or preventing pollution ofthe atmosphere or waters of the Commonwealth and which the state certifyingauthority having jurisdiction with respect to such property has certified tothe Department of Taxation as having been constructed, reconstructed,erected, or acquired in conformity with the state program or requirements forabatement or control of water or atmospheric pollution or contamination. Suchproperty shall include, but is not limited to, any equipment used to grind,chip, or mulch trees, tree stumps, underbrush, and other vegetative cover forreuse as mulch, compost, landfill gas, synthetic or natural gas recoveredfrom waste or other fuel, and equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, whether or not such property has beencertified to the Department of Taxation by a state certifying authority. Suchproperty shall not include the land on which such equipment or facilities arelocated.
"State certifying authority" shall mean the State Water Control Board, forwater pollution; the State Air Pollution Control Board, for air pollution;the Department of Mines, Minerals and Energy, for coal, oil, and gasproduction, including gas, natural gas, and coalbed methane gas; and theVirginia Waste Management Board, for waste disposal facilities, natural gasrecovered from waste facilities, and landfill gas production facilities, andshall include any interstate agency authorized to act in place of acertifying authority of the Commonwealth.
(Code 1950, § 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c.859; 2006, cc. 375, 939; 2009, c. 671.)
§ 58.1-3660. (Effective for tax years beginning before 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 aclassification for local taxation separate from other such classification ofreal or personal property and such property. The governing body of anycounty, city or town may, by ordinance, exempt or partially exempt suchproperty from local taxation. Certified pollution control equipment andfacilities consisting of equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, including equipment used to grind, chip, ormulch trees, tree stumps, underbrush, and other vegetative cover for reuse aslandfill gas or synthetic or natural gas recovered from waste, placed inservice on or after July 1, 2006, shall be exempt from state and localtaxation pursuant to subsection d of Section 6 of Article X of theConstitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and facilities" shall mean anyproperty, including real or personal property, equipment, facilities, ordevices, used primarily for the purpose of abating or preventing pollution ofthe atmosphere or waters of the Commonwealth and which the state certifyingauthority having jurisdiction with respect to such property has certified tothe Department of Taxation as having been constructed, reconstructed,erected, or acquired in conformity with the state program or requirements forabatement or control of water or atmospheric pollution or contamination. Suchproperty shall include, but is not limited to, any equipment used to grind,chip, or mulch trees, tree stumps, underbrush, and other vegetative cover forreuse as mulch, compost, landfill gas, synthetic or natural gas recoveredfrom waste or other fuel, and equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, whether or not such property has beencertified to the Department of Taxation by a state certifying authority.
"State certifying authority" shall mean the State Water Control Board, forwater pollution; the State Air Pollution Control Board, for air pollution;the Department of Mines, Minerals and Energy, for coal, oil, and gasproduction, including gas, natural gas, and coalbed methane gas; and theVirginia Waste Management Board, for waste disposal facilities, natural gasrecovered from waste facilities, and landfill gas production facilities, andshall include any interstate agency authorized to act in place of acertifying authority of the Commonwealth.
(Code 1950, § 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c.859; 2006, cc. 375, 939.)
§ 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 aclassification for local taxation separate from other such classification ofreal or personal property and such property. Certified pollution controlequipment and facilities shall be exempt from state and local taxationpursuant 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 anyproperty, including real or personal property, equipment, facilities, ordevices, used primarily for the purpose of abating or preventing pollution ofthe atmosphere or waters of the Commonwealth and which the state certifyingauthority having jurisdiction with respect to such property has certified tothe Department of Taxation as having been constructed, reconstructed,erected, or acquired in conformity with the state program or requirements forabatement or control of water or atmospheric pollution or contamination. Suchproperty shall include, but is not limited to, any equipment used to grind,chip, or mulch trees, tree stumps, underbrush, and other vegetative cover forreuse as mulch, compost, landfill gas, synthetic or natural gas recoveredfrom waste or other fuel, and equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, whether or not such property has beencertified to the Department of Taxation by a state certifying authority. Suchproperty shall not include the land on which such equipment or facilities arelocated.
"State certifying authority" shall mean the State Water Control Board, forwater pollution; the State Air Pollution Control Board, for air pollution;the Department of Mines, Minerals and Energy, for coal, oil, and gasproduction, including gas, natural gas, and coalbed methane gas; and theVirginia Waste Management Board, for waste disposal facilities, natural gasrecovered from waste facilities, and landfill gas production facilities, andshall include any interstate agency authorized to act in place of acertifying authority of the Commonwealth.
(Code 1950, § 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c.859; 2006, cc. 375, 939; 2009, c. 671.)
§ 58.1-3660. (Effective for tax years beginning before 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 aclassification for local taxation separate from other such classification ofreal or personal property and such property. The governing body of anycounty, city or town may, by ordinance, exempt or partially exempt suchproperty from local taxation. Certified pollution control equipment andfacilities consisting of equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, including equipment used to grind, chip, ormulch trees, tree stumps, underbrush, and other vegetative cover for reuse aslandfill gas or synthetic or natural gas recovered from waste, placed inservice on or after July 1, 2006, shall be exempt from state and localtaxation pursuant to subsection d of Section 6 of Article X of theConstitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and facilities" shall mean anyproperty, including real or personal property, equipment, facilities, ordevices, used primarily for the purpose of abating or preventing pollution ofthe atmosphere or waters of the Commonwealth and which the state certifyingauthority having jurisdiction with respect to such property has certified tothe Department of Taxation as having been constructed, reconstructed,erected, or acquired in conformity with the state program or requirements forabatement or control of water or atmospheric pollution or contamination. Suchproperty shall include, but is not limited to, any equipment used to grind,chip, or mulch trees, tree stumps, underbrush, and other vegetative cover forreuse as mulch, compost, landfill gas, synthetic or natural gas recoveredfrom waste or other fuel, and equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, whether or not such property has beencertified to the Department of Taxation by a state certifying authority.
"State certifying authority" shall mean the State Water Control Board, forwater pollution; the State Air Pollution Control Board, for air pollution;the Department of Mines, Minerals and Energy, for coal, oil, and gasproduction, including gas, natural gas, and coalbed methane gas; and theVirginia Waste Management Board, for waste disposal facilities, natural gasrecovered from waste facilities, and landfill gas production facilities, andshall include any interstate agency authorized to act in place of acertifying authority of the Commonwealth.
(Code 1950, § 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c.859; 2006, cc. 375, 939.)
§ 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 aclassification for local taxation separate from other such classification ofreal or personal property and such property. Certified pollution controlequipment and facilities shall be exempt from state and local taxationpursuant 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 anyproperty, including real or personal property, equipment, facilities, ordevices, used primarily for the purpose of abating or preventing pollution ofthe atmosphere or waters of the Commonwealth and which the state certifyingauthority having jurisdiction with respect to such property has certified tothe Department of Taxation as having been constructed, reconstructed,erected, or acquired in conformity with the state program or requirements forabatement or control of water or atmospheric pollution or contamination. Suchproperty shall include, but is not limited to, any equipment used to grind,chip, or mulch trees, tree stumps, underbrush, and other vegetative cover forreuse as mulch, compost, landfill gas, synthetic or natural gas recoveredfrom waste or other fuel, and equipment used in collecting, processing, anddistributing, or generating electricity from, landfill gas or synthetic ornatural gas recovered from waste, whether or not such property has beencertified to the Department of Taxation by a state certifying authority. Suchproperty shall not include the land on which such equipment or facilities arelocated.
"State certifying authority" shall mean the State Water Control Board, forwater pollution; the State Air Pollution Control Board, for air pollution;the Department of Mines, Minerals and Energy, for coal, oil, and gasproduction, including gas, natural gas, and coalbed methane gas; and theVirginia Waste Management Board, for waste disposal facilities, natural gasrecovered from waste facilities, and landfill gas production facilities, andshall include any interstate agency authorized to act in place of acertifying authority of the Commonwealth.
(Code 1950, § 58-16.3; 1972, c. 694; 1984, c. 675; 1995, c. 229; 2003, c.859; 2006, cc. 375, 939; 2009, c. 671.)
