ORDINANCE NO. 05-15(2)

 

AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA

 

BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 15, Taxation, is hereby amended and reordained as follows:

 

By Adding:

Article XVII.    Certified Solar Energy Equipment, Facilities or Devices and Certified Recycling Equipment, Facilities or Devices

Sec. 15-1700     Definitions

Sec. 15-1701     Tax Exemption of certified solar energy equipment and certified recycling equipment

Sec. 15-1702     Application generally

Sec. 15-1703     Certification of solar energy equipment or recycling equipment.

Sec. 15-1704     Determination of Exemption.

Sec. 15-1705     Presumption of Value.

 

 

CHAPTER 15.  TAXATION

 

ARTICLE XVII.  CERTIFIED SOLAR ENERGY EQUIPMENT, FACILITIES OR DEVICES AND CERTIFIED RECYCLING EQUIPMENT, FACILITIES OR DEVICES

 

Sec 15-1700  Definitions.

 

The following words and phrases, when used in this article, shall have, for the purposes of this article, the following respective meanings except where the context clearly indicates a different meaning:

 

(1)        Certified recycling equipment, facilities, or devices.  The term "Certified recycling equipment, facilities, or devices" means machinery and equipment which is certified by the Virginia Department of Waste Management 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 Commonwealth.

 

(2)        Certified solar energy equipment, facilities or devices.  The term "Certified solar energy equipment, 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.

 

(3)        Local certifying authority.  The term "Local certifying authority" means the county’s building official.

 

(4)        Local building department.  The term “Local building department” means the inspections division of the county’s Department of Community Development.

 

(Ord. 05-15(2), 10-5-05)

 

            State law reference-- Va. Code, § 58.1-3661(B).

 

 

Sec 15-1701  Tax Exemption of certified solar energy equipment and certified recycling equipment.

 

Certified solar energy equipment facilities or devices and certified recycling equipment, facilities, or devices, as defined in this article, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property.  Such property is exempt from local taxation, as provided in this article.

 

(Ord. 05-15(2), 10-5-05)

 

            State law reference-- Va. Code, § 58.1-3661(A)

 

Sec 15-1702  Application generally.

 

A.        Any person residing in the county may proceed to have solar energy equipment, facilities or devices, or recycling equipment, facilities, or devices certified as exempt, wholly or partially, from taxation by applying to the local building department.

B.         The person claiming an exemption under this article for solar energy equipment, facilities or devices, or recycling equipment, facilities, or devices must file an application with the local building department on forms provided for that purpose.

C.         The application must be accompanied by a complete set of plans and specifications of the solar energy equipment, facilities or devices, or recycling equipment, facilities, or devices for which exemption is claimed. The application must also be accompanied by sworn statements of contractors or suppliers attesting to the cost of the purchase and installation of the solar energy equipment, facilities or devices, or recycling equipment, facilities, or devices for which exemption is sought.

 

(Ord. 05-15(2), 10-5-05)

 

Sec. 15-1703  Certification of solar energy equipment or recycling equipment.

 

If, after examination of such equipment, facility or device, the building official determines that the unit primarily performs any of the functions set forth in § 15-1700 and conforms to the requirements set by regulations of the Virginia Board of Housing and Community Development, such department shall approve and certify such application.  The local building department shall forthwith transmit to the county assessor 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 local building code board of appeals, which may affirm or reverse such decision.

 

(Ord. 05-15(2), 10-5-05)

 

            State law reference-- Va. Code, § 58.1-3661(C)

 

Sec 15-1704  Determination of Exemption.

 

Upon receipt of the certificate from the local building department, the county assessor 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 article shall be determined by applying the local tax rate to the value of such equipment, facilities or devices and subtracting such amount, wholly or partially, either (i) from the total real property tax due on the real property to which such equipment, facilities, or devices are attached or (ii) if such equipment, facilities, or devices are taxable as machinery and tools under Virginia Code § 58.1-3507, from the total machinery and tools tax due on such equipment, facilities, or devices, at the election of the taxpayer.  This exemption shall be effective beginning in the next succeeding tax year after the date of approval by the county assessor, and shall remain in effect for the four (4) following tax years.  In the event the qualifying equipment, facilities, or devices is part of a new building subject to assessment pursuant to § 15-1001, the exemption shall be first effective when such real estate is first assessed, but not prior to the date of such application for exemption.

 

(Ord. 05-15(2), 10-5-05)

 

            State law reference-- Va. Code, § 58.1-3661(D)

 

Sec 15-1705  Presumption of Value.

 

It shall be presumed for purposes of the administration of this article, and for no other purposes, that the value of such qualifying solar energy equipment, facilities and devices is not less than the normal cost of purchasing and installing such equipment, facilities and devices.

 

(Ord. 05-15(2), 10-5-05)

 

            State law reference-- Va. Code, § 58.1-3661(E)

 

 

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