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(10) Boats or watercraft weighing five (5) tons or more, which shall be valued by means of a percentage or percentages of original cost. • (11) Aircraft, which shall be valued by means of a recognized pricing guide or a percentage or percentages of original cost. (12) Tangible personal property used in a research and development business, which shall be valued by means of a percentage or percentages of original cost. (13) Computer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses, which shall be valued by means of a percentage or percentages of original cost. (14) All tangible personal property, with the exception of daily rental property as defined in section 30-416, employed in a trade or business other than that described in paragraphs (1) through (13) of this subsection, which tangible personal property shall be valued by means of a percentage or percentages of original cost. 13(b) A,1 stieh ate e ofpersonal prop ef4 ,while valued by diff-ering methods, shall be subjeet to the sa -A —annualtax-Methods of valuing property may differ among the separate categories, so lone as each method used is uniform within each category and may reasonably be expected to determine actual fair market value. For categories of property valued by recognized pricing guides, the commissioner may use a computer program to extend individual values. Sec. 30-33. Machinery and tools subject to taxation; method of valuation. (a)Machinery and tools, except machinery and equipment used by farm wineries as defined in $4.1-100 of the Code of Virginia, that are used in manufacturing, mining, • water well drilling, processing or reprocessing, radio or television broadcasting, cable television, dairy, dry cleaning or laundry businesses are a separate classification for tax purposes, and shall be annually assessed by the commissioner of revenue and subjected to an annual levy at a rate equal to of less th that applied to the general class of tangible personal property. All such machinery and tools shall be valued by means of depreciated cost or a percentage of original total capitalized cost, excluding capitalized interest. (b)Motor vehicles owned by such businesses that are registered with the state department of motor vehicles and owned by persons engaged in the businesses listed within subsection (a), above, shall be taxed under seetion X30-31 of this article as tangible personal property. All other vehicles owned by such businesses shall be taxed as machinery and tools under this section. 14 Sec. 30-39. Volunteer rescue squad and fire company workers. (a) ite--�� Motor vehicles owned or leased by members of a volunteer rescue squad or fire easy department which meet the criteria set forth in this section shall constitute a class of property separate from other classifications of tangible personal property. (b) Qualified property is limited to one motor vehicle as defined in Code of Virginia section 46.2-100 that is i owned and registered or partially owned and registered with the Virginia Department of Motor Vehicles by the qualifying volunteer rescue squad or Va. Code §58.1-3503(B) w Va. Code §58.1-3506(A)(13) and (A)(14) Page 7 of 14