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officials are hereby authorized and directed to adopt and enforce A such reasonable rules and regulations, not in conflict with the provisions of this division, as may be reasonably necessary to determine the value of qualifying recycling equipment, facilities or devices including, without limitation, requiring the production of documents and the furnishing of answers under oath. Sec. 30-148. Requirements. Any person who wishes to claim an exemption for recycling equipment, facilities or devices must submit an application to the State Bepartment of Waste Mana a Virginia Department of Environmental Oualitv. Upon receipt of a certificate from the State Department of Waste—Maxageme Virginia Department of Environmental Quality, the Commissioner of Revenue shall.proceed to establish the value of the qualifying recycling equipment, facilities or devices to be exempted from taxation. The applicant shall submit to the Commissioner of Revenue: (a) proof of the value of the equipment, including sworn statements of contractors or suppliers attesting to the cost of the purchase and installation of the equipment, facilities or devices for which exemption is sought; and, (b) proof that the equipment has been installed and is operating. ® Sec. 30-149. Presumption as to value. For purposes of the administration of this article, and for no other purposes, the value of certified recycling equipment, facilities or devices qualifying for exemption shall be presumed to be not less than the normal cost of purchasing and installing such equipment, facilities or devices. Sec. 30-150. Effective date and duration of exemption. The exemption determined by the Commissioner of Revenue as provided in this division shall be effective beginning the first day of the tax year next succeeding the certification by the State Virginia Department of Environmental Quality and shall remain in effect for such tax year and the following four (4) tax years. Sec. 30-151. Treasurer to be furnished annual list of exemptions; contents of list. Annually on or before April thirtieth in each tax year, the Commissioner of Revenue shall furnish to the City Treasurer a list of all exemptions under this division effective as of the beginning of such tax year. Such list shall show the value of each applicable exemption, multiplied by the tax rate established for ® the year in question and extended to show the amount of the real estate tax on each such property to be exempted in each year.