Source: https://vacode.org/58.1-3661/
Timestamp: 2020-02-25 18:31:06
Document Index: 89341535

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices (§ 58.1-3661)—Virginia Decoded - Virginia Decoded
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5 Other Exempt Property
§ 58.1-3661 Certified solar energy equipment, facilities, or . . .
§ 58.1-3661
Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices
B. As used in this section:”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 Commonwealth. (Effective until January 1, 2017)”Certified solar energy equipment, facilities, or devices” means any property, including real or personal property, equipment, facilities, or devices, excluding any such property that is exempt under § 58.1-3660, certified by the local certifying authority to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy. (Effective January 1, 2017)”Certified solar energy equipment, facilities, or devices” means any property, including real or personal property, equipment, facilities, or devices, excluding any portion of such property that is exempt under § 58.1-3660, certified by the local certifying authority to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy.”Local certifying authority” means the local building departments or the Department of Environmental Quality. The State Board of Housing and Community Development shall promulgate regulations setting forth criteria for certifiable solar energy equipment. The Department of Environmental Quality shall promulgate regulations establishing criteria for recycling equipment, facilities, or devices.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-3661 on the official Code of Virginia website.
HB545: Machinery & tools; tax exemption when used to create production components using recycled materials. (failed)
HB999: Certified renewable energy manufacturing equipment, etc.; separate classification for property tax. (passed)
SB1286: Solar energy equipment facilities and devices; exempted from state and local taxation. (failed)
HB1239: Real and personal property taxes; exemption for solar energy equipment, facilities, or devices. (passed)
HB1305: Solar and wind energy equipment, etc.; tax exemptions. (passed)
SB1039: Solar energy and recycling equipment; classification for purposes of real property tax exemption.