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AN ORDINANCE <br />O AMENDING AND REORDAINING SECTIONS 30-145, 30-148, <br />30-150, AND 30-154 OF ARTICLE V OF THE CODE . <br />OF THE CITY OF CHARLOTTESVILLE, 1990, AS AMENDED, <br />RELATING TO THE CERTIFICATION PROCESS FOR RECYCLING EQUIPMENT. <br />BE IT ORDAINED that the Council of the City of <br />Charlottesville, Virginia, that Sections 30-145, 30-148, 30-150, <br />and 30-154 of Article V of Chapter 30 of the Charlottesville City <br />Code, 1990, as amended, are hereby amended and reordained as <br />follows: <br />ARTICLE V. TAX EXEMPTION FOR SOLAR ENERGY AND RECYCLING <br />EQUIPMENT, FACILITIES AND DEVICES. <br />Division 2. Recycling Equipment, Facilities and Devices. <br />Sec. 30-145. Definitions. <br />For purposes of this article, the term "certified recycling <br />equipment, facilities, or devices" shall mean machinery and <br />equipment which is certified by the sfate-8eparfinent of Wast -e <br />Management Virginia Department of Environmental Quality as integral <br />to the recycling process and for use primarily for the purpose of <br />abating or preventing pollution of the atmosphere or waters of the <br />® Commonwealth, and used in manufacturing facilities or plant units <br />which manufacture, process, compound, or produce for sale <br />recyclable items of tangible personal property at fixed locations <br />in the Commonwealth. <br />Sec. 30-146. Granted. <br />(a) Certified recycling equipment, facilities and devices are <br />hereby declared to be a separate class of property and shall <br />constitute a classification for city taxation separate from other <br />classifications of real or personal property. The owner of the <br />real property on which the certified recycling equipment, <br />facilities or devices are attached is hereby granted an exemption <br />from taxation on such equipment, facilities or devices, subject to <br />the limitations and conditions prescribed by this article and by <br />state law. <br />(b) The exemption provided by this Article shall be <br />determined by applying the applicable tax rate to the value of <br />certified recycling equipment, facilities or devices and <br />subtracting such amount from the total real property tax due on the <br />real property to which such equipment, facilities or devices are <br />attached. <br />Sec. 30-147. Administration. <br />® The exemption provided by this division shall be administered <br />by the Commissioner of the Revenue and the City Treasurer. Such <br />