1998_Ordinances - Laserfiche WebLink

Home Browse Search

• or narked in the City of Charlottesville during the tax year, shall not be subject to a personal property tax on such vehicle upon a showing of sufficient evidence that such person has paid a personal property tax on the vehicle in the state in which he is domiciled. In the event the owner of a motor vehicle is a full-time student attending an institution of higher education, the situs shall be the domicile of such student, provided the student has presented sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile. Any person who shall pay a personal property tax on a motor vehicle to the City of Charlottesville and a similar tax on the same vehicle in the state of his domicile, or in the state where such motor vehicle is normally garaged, docked, or parked, may apply to the city for a refund of such tax payment. Upon a showing by the taxpayer of sufficient evidence that he has paid the tax for the same year in the state in which he is domiciled, the city may refund the amount of such payment. ARTICLE V. Tax Exemption for Solar Energy and Recycling Equipment, Facilities and Devices. Sec. 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 or real or personal property. The o"ner of the real property on whieh the eertified taxation on sueft equipment, f�eilities or deviees, subjeet to the limitations and e0nditionspreseribed by this artiele and by state •reeyeiing equipment, f�eilities or de-eiees tire attaehed is hereby granted an exemption frt5m Such equipment, facilities and devices shall be eligible for an exemption from taxation by the city, subject to the limitations and conditions prescribed within this division and by state law. (b) The exemption provided by this Artiele division shall be determined by applying the applicable tax rate to the value of certified recycling equipment, facilities or devices and subtracting such amount either i from the total real property tax due on the real property to which such equipment facilities or devices are attached, or (ii) if such equipment, facilities, or devices, are taxable as machinery or tools, from the total machinery or tools tax due on such equipment, facilities, or devices, at the election of the taxpayer. 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 Department of Waste Management for certification that the equipment, facilities, or devices are integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of 0 Page 4 of 5