Sec. 36-154. Certified pollution control equipment and facilities.
(a) Effective on and after July 1, 1995, for the fiscal year beginning July 1, 1995 and ending June 30, 1996, and for each fiscal year thereafter, unless otherwise changed by city council, certified pollution control equipment and facilities as defined herein, are hereby declared to be a separate class of property and shall be taxed at eighty-five percent (85%) of its assessed value.
(b) As used in this section:
(1) "Certified pollution control equipment and facilities" shall mean any 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 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.
(2) "State certifying authority" shall mean the state water control board for water pollution, and the state air pollution control board for air pollution, and shall include any interstate agency authorized to act in place of a certifying authority of the commonwealth. (Ord. No. O-95-177, 6-13-95)
Last updated date: 10/23/2006 4:15:21 PM