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the Commonwealth, and used in manufacturing facilities or plant units which manufacture, process, compound or produce for sale recyclable items of tanig ble personal property at one or more fixed locations in the Commonwealth. Upon receipt of a certificate from the State Department of Waste Management, and an election by the taxpayer as to whether he elects to apply the exemption against real property taxes or machinery and tools taxes, if applicable, then the assessing official 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. 30-151. Treasurer to be furnished annual list of exemptions, contents and list. Where the exemption provided by this division is to be applied to real property taxes, then 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 determined by applying the tax rate established for the year in question to the value of the certified e ui ment, 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. Each exemption on the list shall be art$ extended to show the amount of the real estate tax en-eaeh sueh property to be exempted in each year. Where the exemption provided by this division is to be applied to machinery and tools taxes, then annually on or before April 30 the commissioner of revenue shall furnish to the city treasurer a list of all exemptions under this division effective as of the beginning of the tax year. Such list shall show the value of the applicable exemption, determined by applying the machinery and tools tax rate to the value of such equipment, facilities or devices and subtracting such amount from the total machinery and tools tax due on such equipment, facilities, or devices. Sec. 30-152. Exemption to be credited against real emote taxes. The city treasurer shall be entitled to credit the amounts certified by the commissioner of revenue under section 30-151 against the total real estate taxes shown on the land book for the tax year in question and or as may be applicable, a ainst the machinery and tools tax due on the qualified equipment facilities or devices. If the credit is to beivg en against real estate taxes the treasurer shall indicate the amount of each such exemption as a credit on the tax tickets of each qualifying property. • Approved by Council Page 5of 5 December 7, 1998 C e k of City Cou cil