§ 40-1. Exemption for certified pollution control equipment, facilities and property.

(a)

Certified pollution control equipment, facilities and property shall be exempt from local taxes, including taxes upon the sale, purchase or use thereof.

(b)

As used in this section, the term "certified pollution control equipment, facilities and property" 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 and which the state certifying authority having jurisdiction with respect to such property has certified to the state 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.

(c)

As used in this section, the term "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 state.

(Ord. No. 5940-03, § 1)

(Ord. No. 5940-03, § 1)