Sec. 36-154.1. Certified solar equipment, facilities or devices and certified recycling equipment, facilities or devices.
(a) Effective on and after July 1, 1995, for the fiscal year beginning July 1, 1995 and ending June 30, 1996, and for each fiscal year thereafter, unless otherwise changed by city council, certified solar equipment, facilities or devices and certified recycling equipment, facilities or devices, as defined herein, are hereby declared to be a separate class of property and shall be taxed at eighty-five percent (85%) of its assessed value.
(b) As used in this section:
(1) "Certified recycling equipment, facilities or devices" means machinery and equipment which is certified by the department of waste management as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the commonwealth and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in the commonwealth.
(2) "Certified solar equipment, facilities or devices" means any property, equipment, facilities or devices certified by the city's inspections division to be designed and used primarily for the purpose of providing for the collection and use of incident solar energy for water heating, space heating or cooling, or other application which would otherwise require a conventional source of energy such as petroleum products, natural gas or electricity.
(3) "Local certifying authority" means the city's inspections division. The state board of housing and community development shall promulgate regulations setting forth criteria for certifiable solar energy equipment. The department of waste management shall promulgate regulations establishing criteria for recycling equipment, facilities or devices.
(c) Any person residing in the city may proceed to have solar energy equipment, facilities or devices certified as exempt, wholly or partially from taxation by applying to the city's inspections division. If, after examination of such equipment, facility or device, the inspections division determines that the unit primarily performs any of the functions set forth in subsection (b) and conforms to the requirements set by the regulations of the state board of housing and community development, the inspections division shall approve and certify such application. The inspections division shall forthwith transmit to the commissioner of the revenue those applications properly approved and certified by the inspections division as meeting all Of the requirements qualifying such equipment, facility or device for exemption from taxation. Any person aggrieved by a decision by the inspections division may appeal such decision to the local board of building code appeals, which may affirm or reverse such decision.
(d) Upon receipt of the certificate from the inspections division or the state department of waste management, the commissioner of the revenue shall proceed to determine the value of such qualifying solar energy equipment, facilities or devices or certified recycling equipment, facilities or devices. The exemption provided by this section shall be effective beginning in the next succeeding tax year and shall be permitted for a term of not less than five years.
(e) It shall presumed for the purpose of the administration of this section, and for no other purposes, that the value of such qualifying solar energy equipment, facilities and devices is not less than the normal cost of purchasing and installing such equipment, facilities and devices. (Ord. No. O-95-177, 6-13-95)
Last updated date: 10/23/2006 4:15:21 PM