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determined and published by the Department of Taxation of the Commonwealth of Virginia on each One Hundred Dollars ($100.00) assessed valuation therefor. (c) Public Estate: Service Corporations - Equalized Real The tax on real estate of public service corporations which is assessed at One Hundred Percent (100%) of the fair market value therefor shall be One and 30/100 Dollars ($t.30) multiplied by the local assessment ratio as most recently determined and published by the Department of Taxation of the Commonwealth of Virginia on each One Hundred Dollars ($100.00) assessed valuation therefor. 3. Tangible Personal Property: (a) There shall be a tax of Four ($4.00) Dollars fer every One Hundred Dollars ($100.O0) of the assessed value thereof of all tangible personal property of every kind description as classified by Sections 58-829, 58-829.2 and 58- 8R9.3 of the Code of Virginia, 1950~ as amended, not exempt from taxation, except household goods and personal effects as classified-by Section 58-829.1 of the Code of Virginia, 1950, as 'amended, and including all motor vehicles and delivery equipment used in manufacturing, mining, processing and re- processing, radio or television broadcasting or dairy business, 'and s~gr~gated by law for local taxation exclusively. ~rovided, however, that those articles exempted Ruder Section 58-829.1 of the Code of Virginia, 1950, as amended, shall apply'onl~ to such property owned and used by an individual or by a fam±ty or household incident to maintaining an abode for such tndi~idual, family 'or household and shall not be construed to e×t~nd to such property that is used to furnish an abode for use by others from whom .rent or other consideration is received. 4. Tax on Machinery and Tools: The tax on machinery and tools used in a manu- facturing o~ mining business for the City of Portsmouth, Virginia, shall be One-and 50/100 ($1.50) Dollars on each One Hundred Dollars ($100.O0) of assessed valuation thereof. . ~ ' ' - 5. Ce~tified PollutionC0ntrol E~uipm~nt- · ~a) certified pollu[ion control equipment, facilities, and property as defined herein, are hereby declared to ~e 'a separate class of Property and shall constitute a classification for local taxation separate from other such classification of real or personal property and as such shall be exempt from local t.axation.