HomeMy WebLinkAbout97-09• Ordinance 97-9
SOLAR ENERGY AND RECYCLING EQUIPMENT
Adopted:May 20, 1997
Effective: May 20, 1997
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ORDINANCE 97-9
SOLAR ENERGY AND RECYCLING EQUIPMENT
BE IT ORDAINED that pursuant to the authority granted to it by Section 58.1-3661 of the code of
Virginia, 1950, as amended, the Town Council of the Town of Pulaski, Virginia does hereby
exempt from local taxation as real or personal property 50% of the value of certified solar energy
equipment facilities or devices and 50% of the value of certified recycling equipment, facilities, or
devices as defined in the above mentioned Virginia Code Scetion. Such partial exemption shall be
effective the next succeeding tax year following approval of application for exemption and
thereafter for a period of five (5) years only.
As used in this Ordinance:
"Certified recycling equipment, facilities or devices" means machinery and equipment which is
certified by the Department of Environmental Quality 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 Town of Pulaski.
"Certified solar energy equipmenrt, facilities or devices" means any property, including real or
• personal property, equipment, facilities, or devices, certified by the local certifying authority to be
designed and used primarily for the purpose of providing for the collection and use of incident solar
energy for water heating, space heating or cooling or other application which would otherwise
require a conventional source of energy such as petroleum products, natural gas, or electricity.
"Local certifying authority" means the local building departments or the Department of
Environmental Quality.
Any person residing in or an industry located in the Town of Pulaski may proceed to have solar
energy equipment, facilities or devices certified as exempt, wholly or partially, from taxation by
applying to the local building department. If after examination of such equipment, facility or
device, the local building department determines that the unit primarily performs any of the
functions set forth in this Ordinance and conforms to the requirements set by regulations of the
Commonwealth's Board of Housing and Community Development, such department shall approve
and certify such application. The local department shall forthwith transmit to the Town of Pulaski
Finance Department those applications properly approved and certified by the local building
department as meeting all requirements qualifying such equipment, facility or device for exemption
from taxation. Any person aggrieved by a decision of the local building department may appeal
such decision to the Town of Pulaski Engineering Department, who may affirm or reverse such
decision.
Upon receipt of the certificate from the local building department or the Department of
Environmental Quality, the Finance Deparmmenrt shall proceed to determine the value of such
qualifying solar energy equipment, facilities or devices or certified recycling equipment, facilities
or devices. The exemption provided by this ordinance shall be determined by applying the local tax
rate to the value of such equipment, facilities or devices and subtracting such amount, wholly or
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• partially, from the total real property tax due on the real property to which such equipment,
facilities, or devices are attached.
It shall be presumed for purposes of the administration of this Ordinance that the value of such
qualifying pollution control equipment and facilities is not less than the normal cost of purchasing
and installing such equipment and facilities.
This Ordinance is effective upon adoption this 20th day of May, 199?, and is adopted by duly
recorded vote of the Town Council as follows:
Joseph L. Weddle ~e W. Edgar Hale A~
Lane R. Penn ~e Jarnes M. Neblett Aye
Bettye H. Steger ~e Pauline G. Mitchell Aye
Charles W. Stewart AYe Gerald E. Bolen Aye
%~
BY:
John A. J ston, Mayor
ATTEST:
Ruth A. Harrell, Clerk of Council
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I, Ruth A. Harrell, Clerk of the Council of the Town of Pulaski, Virginia, do
hereby certify that the foregoing Ordinance No. 97-9 is a true and correct
copy of the ordinance set out and adopted this 20th day of May, 1997.
Rut A. Harrell, Clerk of Council
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