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To amend City Code ? 26-518, concerning the tax exemption for certified pollution control equipment, for the purpose of reflecting amendments to Va. Code ? 58.1-3660.
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That section 26-518 of the Code of the City of Richmond (2015) be and hereby is amended as follows:
Sec. 26-518. Exemption from taxation.
(a) The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Certified pollution control equipment, facilities and property means property, including real or personal property, equipment, facilities, or devices used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth and which the State-certifying authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the State program or requirements for abatement or control of water or atmospheric pollution or contamination. Such property shall include, but is not limited to, any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel, and equipment used in collecting, processing, and distributing, or generating electricity from, landfill gas or synthetic or natural gas recovered from waste, whether or not such property has been certified to the Department of Taxation by a State certifying authority. Such property shall also include solar energy equipment, facilities or devices owned or operated by a business that collects, generates, transfers, or stores thermal or electric energy, whether or not such property has been certified to the Department of Taxation by a State certifying authority. [Such...
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