[Adopted 6-2-2008]
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NOTE: Authority: § 58.1-3661, Code
of Virginia.
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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:
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.
The term "local certifying authority" means the Rappahannock
County Building Official.
Certified solar energy 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.
A.
Any person residing in the County may proceed to have
solar energy equipment, facilities or devices certified as exempt,
wholly or partially, from taxation by applying to the Rappahannock
County Building Official.
B.
The person claiming an exemption under this article
for solar energy equipment, facilities or devices must file an application
with the Rappahannock County Building Official 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 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 for which exemption is sought.
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 § 151-97, above, and conforms to the requirements set by regulations of the Virginia Board of Housing and Community Development, he/she shall approve and certify such application. The Rappahannock County Building Official shall forthwith transmit to the Commissioner of the Revenue those applications properly approved and certified by the Rappahannock County Building Official as meeting all requirements qualifying such equipment, facility or device for exemption from taxation. Any person aggrieved by a decision of the Rappahannock County Building Official may appeal such decision to the local building code Board of Appeals, which may affirm or reverse such decision.
Upon receipt of the certificate from the Rappahannock
County Building Official, the Commissioner of the Revenue shall proceed
to determine the value of such qualifying solar energy 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, from the total real property tax due on the real property
to which such equipment, facilities, or devices are attached. This
exemption shall be effective beginning in the next succeeding tax
year after the date of approval by the Commissioner of the Revenue
and shall remain in effect for the four following tax years, for a
total of five years. In the event the qualifying equipment, facilities,
or devices are part of a new building subject to assessment, the exemption
shall be first effective when such real estate is first assessed,
but not prior to the date of such application for exemption.
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.
