The State Corporation Commission assesses property of certain public service corporations for local taxation. The Commissioner of the Revenue certifies these assessments and maintains a tax roll of all Public Service Corporations within the City of Fairfax. Public Service Corporations, because of their unique public service status, are taxed at a lower nominal rate for real estate and certain tangible personal personnel property, with the exception of motor vehicles, which are taxed at the same rate established for any other motor vehicle in the City. Examples of Public Service Corporations include Electric Power Companies, Gas Pipeline Distribution and Transmission Companies, Railroads and Telecommunications Companies. The current tax rate for real estate and certain tangible personal property of public service corporations is 1.155 per $100 of assessed value.