§ 9-61. Certified pollution control equipment and facilities.

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Certified pollution control equipment and facilities, as defined by Code of Virginia, § 58.1-3660, shall constitute a separate class of personal property and shall be exempt from taxation as tangible personal property or machinery and tools.

(Code 1978, § 8-14.1)

(Code 1978, § 8-14.1)

                    
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