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AN ORDINANCE OREPEALING SECTION 30-154 (ARTICLE V, CHAPTER 30) OF THE CHARLOTTESVILLE CITY CODE, 1990, AS AMENDED, RELATED TO A SUNSET CLAUSE FOR CERTIFICATION OF RECYCLING EQUIPMENT. BE IT ORDAINED by the Council of the City of Charlottesville, Virginia, that Section 30-154 of the Code of the City of Charlottesville, 1990, as amended, is hereby repealed. This Council hereby ratifies and reordains Sections 30-145 through 30-160, as amended, effective January 1, 1998. Division 2. Recycling Equipment, Facilities and Devices. See. 30-145. Definitions. For purposes of this article, the term "certified recycling equipment, facilities, or devices" shall mean machinery and equipment which is certified by the state Department of Waste Management as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth, and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in the Commonwealth. 4PSec. 30-146. Granted. (a) Certified recycling equipment, facilities and devices are hereby declared to be a separate class of property and shall constitute a classification for city taxation separate from other classifications of real or personal property. The owner of the real property on which the certified recycling equipment, facilities or devices are attached is hereby granted an exemption from taxation on such equipment, facilities or devices, subject to the limitations and conditions prescribed by this article and by state law. (b) The exemption provided by this Article shall be determined by applying the applicable tax rate to the value of certified recycling equipment, facilities or devices and subtracting such amount from the total real property tax due on the real property to which such equipment, facilities or devices are attached. See. 30-147. Administration. The exemption provided by this division shall be administered by the Commissioner of the Revenue and the City Treasurer. Such officials are hereby authorized and directed to adopt and enforce 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.