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by an individual or <br />an abode. <br /> <br />(8) Ail other tangible personal property used <br />a family or household incident to maintaining <br /> <br />Provided, however, that the exemption hereby created shall apply <br />only to such property o~ed and used by an individual or by a <br />family or household incident to maintaining an abode for such <br />individual, family or household and shall not be construed to <br />extend to such property that is used to furnish an abode for <br />use by others from whom rent or other consideration is received. <br /> <br /> (c) Ail boats or watercraft under five tons burthen <br />used for business or pleasure are hereby declared to be a sepa- <br />rate class of tangible personal property, the tax on which shall <br />be Four Dollars ($4.00) on each one hundred dollars assessed valu- <br />ation thereof. <br /> <br /> (d) Ail Vehicles without motive power, used or <br />designed to be used as mobile homes or offices or for other means <br />of habitation by any person are hereby declared to be a separate <br />class of tangible personal property, the tax on which shall be <br />Four Dollars ($4.00) on each one hundred dollars assessed valu- <br />ation thereof. <br /> <br /> 4. The tax on machinery and tools used in a manufactur- <br />ing or mining business for the City of Portsmouth, Virginia, shall <br />be One and 50/100 ($1.50) Dollars on each one hundred dollars of <br />assessed valuation thereof° <br /> <br /> 5. (a) Certified pollution control equipment, facilities, <br />and property~ as defined herein, are hereby declared to be a sepa- <br />rate class of property and shall constitute a classification for <br />local taxation separate from other such classification of real or <br />personal property and as such shall be exempt from local taxation. <br /> <br /> (b) As used in this ordinance the term "certified <br />pollution con~_roi equipment~ facilities, and property" shall be <br />deemed to mean any property, including real or personal property, <br />equipment~ facilities, or devices, used primarily for the purpose <br />of abating or preventing po!lntion of the a~osphere or waters of <br />the Co~onweaith and which the State certifying authority hav~ng <br />jurisdiction with respect to such property has certified to ~he <br />Department of Taxation as having been constructed, reconstructed~ <br />erected, or acquired in confo_~Taity with the State program or re- <br />quireD, ents for abatement or control of water or atmospheric pollu- <br />tion or contamination. <br /> <br />-4- <br /> <br /> <br />