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Provided, however, that those articles exempted under Section 58- 829.1 of the City of Virginma, 1950, as amendedr shall apply only to such property owned and used by ~uu individual or by a fsmily or P~usehold incident to msintaining an abode for such individual, family or household and shall not be construed to extend to such property that is used to furr~ish an abode for use by others frc~a whom rent or other consideration is received. 4. Tax on Machinery and Tools: The tax on machinery and tools used in a manufacturing or ming business for the City of Portsmouth, Virgmnia, shall be One and 50/100. $1.50) Doll~ on each One Hundred ($100.00) Dollars of assessed va!- uation t_hereof. 5. Certified Pollution Control Equipment: (a) Certified pollution control equi~r~nt, facilities, and property as defined herein, ~re hereby declared to be a separate class of pr ~operty and shall constitute a classification for local taxation sep~ate fr~ other such classification of real or personal property and as such shall be exempt frc~ local taxation. (b) As used in this ordinance the term "certified pollutien control equip~nt, facilities, and property" shall be deemed to m~an any property, including real or personal property, equipment, facilities, or devices, used primarily for the purpose of abating or preventing pollution of the atc~phere or waters of the Ccra~onwealth and which the State Certifying Authority having jurisdiction with respect to such property has certified to the Departz~nt of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with th& State program or rec~]irements for abatement or control of water or atmospheric pollution or contar~3_nation. As used in this ordinance the ter~, "State certifying Authority" shall be deemed to mean the Water Control Board, for water polluti°n, and the State Air Pollution Control Board, for air pollution, and shall include any interstate agencY authorized to act in place of a certifying au~rity of the State. 6. This ordinance shall take effect July 1, 1977. ~opted by the Council of the City of Portsmouth, Virginia, ~at a meeting held May 31, 1977. Teste: City Clerk