As used in this chapter:
(a) “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 Virginia Code § 58.1-3660, certified by the Department of Building and Development to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy.
(b) “Local tax rate” means the real estate or machinery and tools property tax rate.
(Ord. Unno. Passed 3-19-79; Ord. 14-11. Passed 12-10-14; Ord. 20-12. Passed 12-9-20; Ord. 22-19. Passed 12-14-22.)