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by an individual or a family or household incident to maintaining an abode. Provided, however, that the exemption hereby created shall apply only to such property o~ed and used by an individual or by a family or household incident to maintaining an abode for such individual, family or household and shall not be construed to ex- tend to such property that is used to furnish an abode for use by others from whom rent or other consideration is received. (c) All boats or watercraft under five tons burthen used for business or pleasure are hereby declared to be s separate class of tangible personal property, the tax on which shall be Four Dollars ($4.00) on each one hundred dollars assessed valua- tion thereof. (d) Ail vehicles without motive power, used or designed to be used as mobile homes or offices or for other means of habitation by any person are hereby declared to be a separate class of tangible personal property~ the tax on which shall be Pour Dollars ($4.00) on each one hundred dollars assess- ed valuation thereof. 4. The tax on machinery and tools used in a manufactur- ing or mining business for the City of Portsmouth, Virginia, shall be One and 50/100 ($1.50] Dollars on each one hundred dollars of assessed valuation thereof. 5. (a) Certified pollution control equipment, facilities, and property, as defined herein~ are hereby declared to be a sepa- rate class of property and shall constitute s classification for local taxation separate from other such classification of real or personal property and as such shall be exempt from local taxation. (b) As used in this ordinance the term "certified pollution control equipment, facilities, and property" shall be ~e~ed to 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 Commonweaitb and which the State certifying authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the State program or re- quirements for abatement or control of. water or atmospheric pollution or contamination. As used in this ordinance the term "State Certifying authority" shell be deemed to mean Water Control Board, for water pollution, and the State Air Pollution Control Board, for air pollution, and shall include any interstate agency authorized to -4-